To adhere to the monotax in Argentina —an option for small taxpayers to meet their obligations with the AFIP through the payment of a monthly fee— you have to obtain a tax code and CUIT, through the service.
From this moment on, you will be able to register the monotax in AFIP (Federal Administration of Public Revenues), in case this alternative fits your business model.
Now, how do you know if doing the monotax is ideal for you and your business? The first step is to know what this regimen is about.
Grab your favorite physical or digital notebook and find out what the monotributo is, how to become a monotributista and what documentation you have to present.
What is the monotax?
In the words of the AFIP itself, the monotax is a system that unifies the tax component —VAT and Earnings— and the pension component —retirement contributions and social work— in a single monthly installment, making it simpler and more agile to meet your obligations.
The main advantages of being a monotributista are:
- No affidavit of VAT or Profits is made.
- It is cheaper for small taxpayers.
- The tax component in the sale price is lower.
On the other hand, the disadvantages are:
- With the exception of the monotributistas framed in the “transitional regime of access to the general regime” of the , they cannot take the fiscal credit.
- There are billing and expense limits, among other things to consider.
determined according to:
- The amount of income accumulated in the last 12 months.
- Surface affected to the activity.
- Energy consumption.
- Amount of rent paid, if applicable.
Each of these concepts has an annual maximum that, if it is exceeded for the category in which you are framed, will require a mandatory recategorization towards the following scale(s), which we will talk about at the end of this article.
The tax receipt used by monotributistas to document all sales is the .
Who can be monotributistas?
According to the , you can become a monotributista if:
- Do you sell products or
- In the most recent year, you obtained gross income less than or equal to $4,662,015.87 from the sale of products, or $3,276,011.15 from the rendering of services.
- The maximum unit sale price of the products does not exceed $49,646.21. This applies to the sale of fixed assets only, not services.
- You develop up to 3 activities simultaneously, or you have up to 3 exploitation units.
- You did not import products and/or services for marketing during the last 12 months.
Monotax registration: requirements to carry out the procedure
Before making the monotributo, you have to meet these requirements:
- Have: password used to carry out AFIP procedures.
- Obtain the Unique Tax Identification Key (CUIT): code with which the AFIP identifies self-employed workers, businesses and companies.
- That your annual billing does not exceed the amount established in the monotax categories.
- That the annual amount of rent and electricity does not exceed the amount established in the categories, in case you have a physical location.
- Not have debts in AFIP from previous registrations.
Likewise, when registering for the monotax, the system will ask you to indicate the economic activity that you are going to carry out.
To know the code corresponding to your activity you have two options:
- prepared by the accounting firm Calim.
- Access .
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How to make the inscription in the monotax
After managing your fiscal key and CUIT, you have to follow these steps to register the monotax:
- Enter the AFIP site and go to the option.
- Accept the biometric data (signature, photo, fingerprint and DNI scan) that you personally registered at the AFIP office when processing your CUIT and your Fiscal Code.
- Declare the activities you do. For that, you have to enter Registration System:
Anger Tax registration:
Do scroll until you get to the option Activities:
💡 Keep in mind that at the end of these steps the system takes three hours to complete the registration.
- Next, you will select Tax Registry > Monotax. Here you have to define the type: independent worker, member of a cooperative or promoted independent worker. Enter to know the details of each one.
- Now, you have to check the option Accessionenter your CUIT number and press the button Generate affidavit.
- Confirm your electronic fiscal domicile, which is the web address to receive official communications from AFIP and other organizations. It is constituted with a valid email address.
- Load the data corresponding to your activity to determine your category.
- Select the option on Social Security (Self-Employed).
- Choose your social work and inform who are the members of your primary family group for whom you are going to pay.
- Confirm the data entered by pressing the button Send form.
- The system will generate a proof of presentation (acknowledgment of receipt), which you can print or save as a PDF. Likewise, the monotributista will be able to consult his record at all times through to prove his condition.
- Once the registration is finished, you have to present the affidavit 300/97 in one to make the process official.
- Then, in it you will upload the declaration of the address of the point of sale to enable the issuance of electronic invoices.
- Also, to print invoices, etc., you have to follow these .
💡 Cost of the procedure: free.
The monotax, retirement contributions and social work
In relation to retirement contributions, there are some issues that you have to consider:
- If you are employed in a dependency relationship and you are paying retirement contributions through this condition, when you register in the monotax you have to enter the employer’s CUIT and the date you started working. This is done when you are uploading the information related to contributions and social work. In this case, you are not going to choose social work, since it is provided by the employer.
- Linked to the previous point, those who work in a dependency relationship and already contribute to social work and retirement can choose to pay only the tax component of the monotax. On the contrary, if you pay the contributions with the monotax, these are included in the fee.
- If you are retired, you have PAMI as social work and you pay the contributions (with the exception that you retired before July 1994, in that case you will not pay contributions).
💡 Important information: the status of a small taxpayer is not incompatible with the performance of activities in a dependency relationship, nor with the receipt of retirement, pension or retirement benefits, corresponding to any of the national or provincial regimes.
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Regarding social work:
When and how is the monotax fee paid?
The monotax fee is paid monthly, before the 20th of each month.
You can pay by:
- electronic transfer;
- Credit or debit card;
- automatic account debit;
- ATM;
- any other means of electronic payment accepted by the Central Bank, such as the (Electronic Payment Flyer).
💡 .
Extra fact: in this post we only analyze national taxes. Keep in mind that Gross Income is a tax established and collected by the provinces. There are jurisdictions that have a provincial monotax, for which it will be necessary to adjust to what is established by each of them.
What is the social monotax?
The AFIP defines the social monotax as a “tax regime that promotes the insertion of entrepreneurs in vulnerable situations.”
To access this modality, the people who apply must be outside the formal labor market or working in a dependency relationship with gross income lower than the minimum pension, and carry out a single economic activity on their own.
Through the social monotax it is possible:
- Formally record the activity that is carried out to invoice for the products or services that are produced.
- Access to a social work for the person who undertakes and his family.
- Enter the retirement system.
💡 For more information about the social monotax, .
What is the recategorization in the monotax?
Recategorization is a procedure where taxpayers must evaluate which category of the monotax corresponds to them according to their activity during the last 12 months.
If the movements of the monotributista’s bank account or the operations carried out with a credit card show that he has income higher than that declared (20% more if he is a service provider or 30% more if he sells personal property), the AFIP It will automatically recategorize it to a higher category than the one registered.
In this sense, if the monotax payer registers changes in their income, rental amounts and other parameters, in January and July of each year the AFIP will proceed to the recategorization.
💡 I followed these .
App My Monotribute
The Mi Monotributo application was created to manage the tax obligations of small taxpayers from the cell phone. With this app you can:
- Adhere to the Monotax or cancel your registration.
- Check the status of your account.
- Recategorize yourself.
- Register as an employer monotributista.
- Consult your proof of registration and payment credential.
- Issue electronic receipts.
- Establish your electronic fiscal domicile.
- Modify your personal data.
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We hope this information is useful for you and your business. And if you are carrying out all these procedures to start selling online, we invite you to make one.
Create your online store without needing to be an expert programmer and turn your business idea into a real venture!
Keep in mind that this post does not have the nature of advice or recommendation to adopt a specific tax criterion, which should be consulted with tax advisors regarding all tax consequences to the extent deemed necessary.
In this sense, this guide does not constitute advice or professional service by Tiendanube on any particular matter. The company assumes no liability for any damages resulting from or in connection with the use of such information.
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