According to General Resolution 5491/2024small taxpayers adhered to the Simplified Regime for Small Taxpayers (RS) reached by the benefit of article 1 of General Resolution No. 5,411, must be carried out through Electronic Payment Flyer (VEP).
Monotributistas: how you can pay from the portal
Payment can be made by accessing the service with a tax code “Presentation of DDJJ and Payments” or “CCMA – Current Account of Monotributistas and Self-Employed” or through the Monotributo Portal.
For these purposes, the Electronic Payment Flyer (VEP) generated may be canceled by reading a quick response “QR” code.
In the event that the generation of the Electronic Payment Flyer (VEP) is carried out from the “Presentation of DDJJ and Payments” service, the “New VEP” option must be selected and all the required data must be completed (Groups of Types of Payment). Payments: “Monotributo”, Payment Type: “Monotributo – Payment Adjustments”), using the relationship Tax-Concept-Subconcept 20-019-078
Small taxpayers associated with work cooperatives may enter the aforementioned obligation through authorized banking and payment entities, using the payment slip form F. 155 and recording the relationship Tax-Concept-Subconcept 20-019-078.
Monotributes: a key clarification
In the same letter, it clarifies that to access the Simplified Regime, as an exception with respect to 2024, it will be considered fulfilled when small taxpayers have paid the integrated tax and the forecast contributions of at least TEN (10) monthly periodsthrough any of the payment methods available.
Finally, it is added that the provisions of this general resolution will come into force on the day of its publication in the Official Gazette.
Source: Ambito
