On Tuesday, August 5, the deadline to make the mandatory recategorization of the monotax expires before the Customs Collection and Control Agency. What consequences may there be if it is not done in a timely manner.
This Tuesday, August 5, the deadline for taxpayers of the Monotax perform the Compulsory recategorization before the Customs Collection and Control Agency (ARCA). The procedure must be completed online, and is essential to determine the monthly fee that they must pay for the next six months.
The recategorization allows to update the category of the monotributista based on the income obtained in the last year, and it is an obligation for those who exceeded the limits of their category and for those who did not have variations. Not performing the procedure can derive in SANCTIONS AND RECATEGORIZATIONS OFFICE by the organism.
Who should be recategorized?
According to Arca, all monotributistas who have 12 full months in the regime and invoice exclusively through electronic points of sale. Depending on the invoiced, it will be determined whether it is appropriate to raise or lower the category, which directly impacts the amount to be paid monthly.
Step by step: How to make monotax recategorization
The procedure is carried out only through the Arca website. To complete it, I followed these steps:
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Enter the Monotax Portal With your CUIT and Fiscal Key.
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Select the option “Recategorize me”.
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The system will show your current category and current billing stops.
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Click on “Continue recategorization” and enter the total amount invoiced in the last 12 months.
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Confirm the new assigned category and printed the new credential.
What happens if you don’t do recategorization?
If the taxpayer does not carry out the process before he finishes Tuesday, Ark can recategorize it ex officio. This occurs when it detects bank movements, consumption or expenses that do not coincide with the declared category, exceeding the gross income allowed.
In that case, the agency will calculate the new category based on those operations detected plus an additional of the 20% or 30% depending on the provision of services or sale of goods.
In addition, the taxpayer could be subject to Supervices, fines and interestswhich can complicate your fiscal situation.
New monotax scales in force since July 2025
With the semiannual update of the categories, the annual billing stops The monotax increased. Next, the new current scales:
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Category a: up to $ 8,985,022.96
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Category b: up to $ 13,164,103.40
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Category c: up to $ 18,450,000
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Category d: up to $ 22,910,000
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Category e: Up to $ 26,950,000
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Category f: up to $ 33,780,000
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Category g: up to $ 40,390,000
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Category h: up to $ 61,290,000
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Category I: up to $ 68,600,000
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J: up to $ 78,560,000
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Category k: up to $ 94,725,823.47
What should the taxpayer take into account?
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The recategorization system takes the gross income of the last 12 monthsso it is not limited to the previous semester.
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In case of not exceeding the top of the current category, It must also be confirmed The permanence.
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He New amount to pay will rule from the following monththat is, since September 2025.
The semiannual recategorization of the monotax is a key instance to maintain the fiscal situation regularized and avoid future inconveniences. With accumulated inflation and changes in purchasing power, many taxpayers could have exceeded the limits without noticing it. Not leaving the process for the last moment is key to avoiding sanctions and maintain control over contributions.
Source: Ambito
