Registered or monotributist responsible: what to take into account

A registered person is the person who is included in the general regime and has to pay the VAT, Income and Self-Employed taxes individually.

In this article we are going to show you how this system differs from the monotax, with the aim of evaluating what type of taxpayer you should be.

Although many variables intervene to categorize a taxpayer, you can learn some general guidelines that will help you be more oriented and comply with tax regulations in the most efficient way possible.

Registered responsible: what is it

As a registered person, you are included in the general regime and you have to pay each one of the taxes individually. These are: VAT, Earnings and Self-Employed (social security and social work).

The main advantages of being registered responsible are:

Possibility of taking part of the expense as a tax credit against VAT.
Possibility of deducting the expense incurred in income tax.
Savings of the monthly monotax fee.

And the main disadvantages are:

Obligation to present affidavits of VAT (monthly) and Earnings (annual).
Obligation to carry and present monthly the .
Higher tax composition in the sale price.

What proofs does a registered person have to issue?

If you decide to enroll in the general regime, these are the ones you have to issue:

Invoice A: is the one issued by a registered person in charge to another registered person in charge. Likewise, if this type of taxpayer issues invoices to a monotributista they must be , with the legend Receipt of receipt – Responsible Monotax.
: It is the receipt issued by a registered person in charge to the final consumers. This is the type of invoice that you are going to deliver to the customers of your online store. Similarly, the B invoice is issued by registered managers to those subjects exempt from VAT.
Invoice M: like the A, the M invoice is issued from the registered person to the registered person. The difference is in the fact that the subject receiving the class “M” receipt will act as VAT and income tax withholding agent.

Bonus: how to calculate Earnings

if you’re wondering how to calculate VAT and Profits Being a responsible registered person, we recommend you, firstly, read this and, secondly, take advantage of the tips that we share below about Earnings.

The settlement of Profits is carried out annually and requires the analysis of the particularities of each case, in a personalized manner and under the advice of qualified professionals. However, its calculation can be synthesized as follows:

Income Tax = Profits (Sales – Expenses) * aliquot

The rate will depend on the fiscal period being settled and the nature of the taxpayer (human or legal person).

To learn more about Earnings, we recommend that you review this content:

Monotax: what is it?

A monotributista is that subject that is part of the simplified regime that offers small taxpayers to pay a fixed amount monthly, without having to make the liquidations of each tax.

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.

And the main 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 spending limits.

determined according to:

The amount of income accumulated in the last 12 months.
Energy consumption.
Rentals.

Each one of these concepts has an annual maximum that, if it is exceeded, will require a .

For example, since 2022 category B has a maximum income amount of $693,002.36 per year; If by the third month you have already exceeded that sum, you will have to recategorize yourself.

The same goes for energy consumption and rents. For the 3 highest categories, a minimum number of employees is also required.

The fee is monthly and has a tax component, which includes VAT and profits, and a retirement component, which includes social security and social work.

In addition, depending on the category in which you register and your jurisdiction, you have to register and pay Gross Income, which is a tax established and collected by the provinces where economic activity takes place.

The tax receipt that you have to use to document all sales is the .

What happens if I am a monotributista and I do not invoice?

In this case, the AFIP can exclude you from the monotax regime, disqualify you and impose an economic penalty on you. For this reason, it is key to register in the corresponding category and invoice each commercial activity, according to your obligations as a taxpayer.

Learn more about this topic:

Article

self-employed

A self-employed person is “one who carries out an economic activity, on a regular, personal and direct basis for profit, without an employment contract. It is included in the general regime that is administered by AFIP.

In the case of human persons, it also requires registration in the Self-Employed regime for the payment of social security contributions (pensions). This tax is variable in relation to income and is also divided into categories.

Synthesis

The tax aspects of any enterprise require a detailed analysis of the economic and patrimonial situation of each case, of its legal structure (for example, if the enterprise is going to be developed as a sole proprietorship or under the figure of a company), among others. aspects.

However, it is common to show that certain undertakings with low billing amounts opt for the figure of the monotax due to its simplicity and affordability. This choice will depend on the magnitude of the business’s sales, its expenses and other elements that we saw earlier.

At the time of the change from monotributo to registered responsible person, it must be taken into account that VAT must be added to the price and the costs are reduced by taking part of the expense as a fiscal credit, to the extent that it processes.

To learn more about the tax aspects of your business, we recommend that you contact a professional on the subject. In our you can find accounting integrations such as , as well as multiple apps to help you manage your business.

And if you still don’t sell online and you are looking for a complete and secure platform, make one. Join e-commerce too!

Create your free online store now!

Finally, 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.