The collection entity offers two tax regimes. I know all the details and differences of both.
The independent workers of our country have two similar but different options for pay taxes: be registered responsible or monotributista. The Federal Administration of Public Revenues (AFIP) allows them to register for the one that best suits their activity.
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VAT: what are the differences between monotributistas and registered responsible persons
The difference is that The monotributista does not generate a tax debit on his sales because he is exempt from VAT. A part of the monthly fee you pay replaces VAT. This is why in the invoices issued by the monotributistas there is no discriminated tax.
On the other hand, when a registered responsible person makes sales, rentals or taxable services, he or she is generating a fiscal debit. That debit will be discriminated against or not on the invoice depending on who it is issued to.
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What it means to be responsible Registered
Be a person who is part of the General Regime AFIP tax, is to be registered responsible. This must be registered in those taxes that you are obliged to pay due to your economic activity. In this way, the taxpayer has to register for taxes such as VAT and Profits.
What does it mean to be a monotributist?
The AFIP allows independent people to enroll in the monotax. This is a system unified that simplifies and groups national and provincial procedures for the payment of taxes.
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One by one, all the categories of the 2024 monotax
- Category A: does not require a minimum number of employees, Gross Income up to $999,657.23.
- Category A exempt: does not require a minimum number of employees, Gross Income up to $999,657.23.
- Category B: does not require a minimum number of employees, Gross Income up to $1,485,976.96.
- Category B exempt: does not require a minimum number of employees, Gross Income up to $1,485,976.96.
- Category C: does not require a minimum number of employees, Gross Income up to $2,080,367.73.
- Category D: does not require a minimum number of employees, Gross Income up to $2,583,720.42.
- Category E: does not require a minimum number of employees, Gross Income up to $3,042,435.05.
- Category F: does not require a minimum number of employees, Gross Income up to $3,803,043.82.
- Category G: does not require a minimum number of employees, Gross Income up to $4,563,652.57.
- Category H: does not require a minimum number of employees, Gross Income up to $5,650,236.51.
- Category I: does not require a minimum number of employees, Gross Income up to $6,323,918.55.
- Category J: does not require a minimum number of employees, Gross Income up to $7,247,514.92.
- Category K: does not require a minimum number of employees, Gross Income up to $8,040,721.19.
Source: Ambito
