The recategorization of the monotributo is a procedure where the taxpayers of the simplified regime must evaluate if, according to the income of the last 12 months, they should change category.
In this sense, the Federal Administration of Public Revenues (AFIP) explains that:
This evaluation must be carried out by the monotributistas twice a year to know if they continue in the same category, they must change it or be excluded from the regime.
AFIP
If you have one and you are registered in the monotax, surely you wondered how the recategorization is done or you have some doubts about it.
For that reason we created this article, to answer the most frequent queries on the subject and help you better understand this legal aspect of your business.
If you are just beginning the path of tax in Argentina, you should know that the monotax is a simplified regime offered by the AFIP to small taxpayers to pay a fixed amount monthly, without having to pay each tax.
To see more details on this topic, we invite you to read the .
Now yes, I discovered what recategorization is all about and how to do it.
What is the recategorization of the monotax
The recategorization of the monotax is a procedure where taxpayers must evaluate which category corresponds to them according to their activity during the last 12 months.
In this sense, if the monotax payer registers changes in their income, rental amounts and other parameters, in January and July of each year they must proceed to recategorize themselves.
To determine if it is appropriate to change category, monotributistas must compare their gross income for the last 12 months with the .
To carry out the recategorization it is essential to have a CUIT, and the declared and confirmed electronic tax domicile.
Who needs to recategorize
Recategorization is mandatory for all monotax taxpayers.
However, if less than 6 months have elapsed since registration in the simplified regime, it is not appropriate to recategorize it.
In the event that the enrollment period is between 6 and less than 12 months, the income must be annualized to make the recategorization.
Create your online store for free!
Step by step, how to recategorize yourself in monotributo
The monotax recategorization process is carried out online. You just have to follow these steps:
- Login and click the “Login” button.
- Write your CUIT and tax code.
- Click on the “Recategorize” button.
- At this point, the system will show you your current category and the limits of each parameter of that category. Review the current scales beforehand so that you have full certainty about which is the new category that corresponds to you.
- Click on the “Continue recategorization” option.
- Report the total amount billed in the last 12 months.
- If you have or use a local, select the corresponding option. If not, click “Continue”.
- Verify the data before accepting the transaction and click on “Confirm category”.
- Print the new credential.
▶️ If you want to see this same step by step in video format, .
Keep in mind that if you carry out activities in more than one province, the system will inform you that you must enroll in the multilateral agreement and that you will find more information about it when you finish the process.
Know more:
Article
What is ex officio recategorization
The ex officio recategorization occurs when the AFIP verifies that the movements of the monotributista’s bank account or the operations carried out with a credit card show that they have higher incomes than those declared (20% more if they are a service provider or 30% more if you sell personal property).
At the end of each calendar semester, the monotributista is obliged to fall into the category that corresponds to him. If the calculation is inaccurate or it is not recategorized despite the fact that it should, this Administration will notify the person in charge of its recategorization ex officio.
AFIP
In the event that the monotributista accepts the recategorization ex officio within fifteen days of its notification, the sanction will be reduced by half.
If the small taxpayer is recategorized before the AFIP sends the notification regarding the debt, he will be exempt from the sanction provided.
When is the next recategorization of monotax 2022
The 2022 monotax recategorization date will be from July 11 to 29. This was ordered by the AFIP through the .
It should be noted that this procedure is semi-annual and is carried out from the 1st to the 20th of the months of January and July of each year, with respect to each previous semester (July to December and January to June). However, for this 2022 the AFIP made an exception and that is why it will be from July 11 to 29.
The monotributista must pay the amount corresponding to the new category in the month after the expiration of the recategorization. That is, those who recategorize in July 2022 will pay the new category in August 2022.
What is the reimbursement of the monotax for compliant
This is a benefit for those monotributistas who paid in a timely manner at least 9 of the 12 monthly obligations.
Those who made all their payments by direct debit to a bank account or automatic debit by credit card will have access to a one-month refund of the tax component.
Likewise, small taxpayers must have an electronic invoice and comply with the recategorization every 6 months.
We hope that this information has clarified your doubts about the recategorization of the monotax.
And if you are doing this research to start selling online, we invite you to do one. Cheer up to take the leap and start today!
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.
Facebook Comments
Disqus