The monotributo is a simplified regime of AFIP oriented to the small contributors. It seeks to facilitate the payment of their tax obligations without the need to present Declared jurisdictions on a monthly basis. That is, the taxpayer You only pay a single fee depending on the category you are in and the type of activity you carry out.
In this line, monotributistas who want to export their services, that is, have clients outside the country, can do so.
Exports of monotributistas services: what are its benefits
The exports of services are the services carried out in the country, without a relationship of dependency and whose economic use is made in the country. abroad. On the exports of services, falls a tax and it is called export duty.
Benefits
The monotributistas registered in the registry MSME and with certificate currentthey will be exempt to pay export duties for services.
It is important to bear in mind that the certificate is valid from the first day of the month in which it was obtained, so all service exports that have been made in that month will be exempt from payment, as will those of the following months. while the certificate remains valid.
On the other hand, monotributistas will not have the obligation to register in the Register of exporters.
Monotributo: how services are billed abroad
Export operations must be supported by the issuance of an invoice type “AND”, which can be done both in foreign currency and in pesos, considering the type of change buyer of National Bank the day before the issue.
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Upon completing the CUIT of the service provider, you must use the one corresponding to the country of destiny.
Step by step to issue an E invoice
- The invoice must be issued through the “Online receipts” tax code service.
- Previous authorization of a new point of sale for “Export vouchers- Online voucher”.
The monotributistas can export services, without exceeding the boundaries of billing of the maximum category corresponding to their activity.
Source: Ambito
