In October of last year, by decision of the National Government and through Decree 953/2024, the AFIP was replaced by the Customs Collection and Control Agency (ARCA). The new organization inherited all its responsibilities as a tax entity.
In recent weeks, the entity announced new modifications for those who are within the Simplified Regime for Small Taxpayersknown as monotributistas. Updated categories were confirmed based on billing.
With this change based on inflation, taxpayers should review that their annual billing amounts do not exceed the established number that they had as a limit. If this occurs, they must carry out a recategorizationwhich is processed through the ARCA website. The time limit to do so is until February 5.
The process to make the jump or downgrade (if necessary) will go from annual to biannual. This novelty raised many doubts from taxpayers, and among the most frequent queries are what happens if I do not recategorize, and when it is mandatory or not to execute the procedure.
Monotributo 2025: what happens if I have to recategorize myself and I don’t do it
ARCA reported that, since the amounts are already preloaded, the taxpayer only has to check that their annual billing amounts do not exceed the established number that they had as a limit and see if there is any difference to make the recategorization.
What must be taken into account to carry out this procedure is the billing, accrued rents or whether or not it exceeded the amounts of the previous position. The obligation to do so only exists when one changes category, whether going up or down.
And if you are obliged to carry out the procedure and do not do so, ARCA can recategorize it and impose economic sanctions: The tax entity may recategorize taxpayers if the tax information it has presumes that they had gross income during the last 12 months greater than the maximum allowed for the category in which they are. It has these data through the issuance of electronic invoices.
If this happens, the taxpayer will receive a notification in your electronic tax address until the day February 19. And those who do not agree with the recategorization may present a appeal within 15 business days of notification of the decision.
According to accounting experts, ARCA can apply as a sanction the 50% of the integrated tax not paid and the pension contribution destined for the SIPA. In addition, the offender would also owe the principal of what he failed to pay plus interest.
Monotributo 2025: who has to be recategorized and who does not
Only those taxpayers whose annual billings exceed the established number they had as a limit are required to carry out the recategorization process. That is, they should only do it when one moves up or down in category.
Hence, If one maintains it, it is not necessary to reconfirm it.considering the parameters of the last 12 months. In addition, those who have started activities since August 2024 should not carry out the recategorization.
Source: Ambito
