The AFIP monotax regime requires taxpayers to be attentive to monthly and annual billing amounts.
The Federal Public Revenue Administration (AFIP) It offers small taxpayers a monthly payment system so that they can bill their independent services, and thus contribute to their retirement and social work, in addition to complying with their tax obligations. Depending on the level of annual billing, you enter a category.
He monotax payment It is based on the category to which you belong, and these are updated every six months. In the event that a taxpayer exceeds the annual billing they had at the time of being categorized, they must proceed in a certain way to avoid violating and generate debt with the AFIP.
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What happens in AFIP if I billed more than what is allowed in my monotax category?
When a monotributista exceeds the billing limit established for his category, two different situations may arise:
- Recategorization: If the invoiced amount exceeds the limit of its current category, the taxpayer must change to a higher category, which corresponds to the new registered billing.
- Loss of monotributista status and possible transition to the general regime: In cases where the excess billing is considerable, even exceeding the maximum limit of the Monotax (category “H” for services or “K” for the sale of goods), the taxpayer must abandon the simplified regime and adopt the general regime, which implies greater tax obligations and a more complex tax structure.
How and when can I recategorize myself in the monotax
The recategorization can be carried out in two annual periods, from January 1 to 20 and July 1 to 20. Unless the taxpayer exceeds the maximum limit of the highest category, they will maintain their current category until the next recategorization period. During this time, will continue to pay the same fee monthly without modifications.
It is also important to remember that in these periods of the year the AFIP updates the maximum annual billing amounts based on inflation, so it can even it will not be necessary to move categories.
Current monotax scales in October 2024
- Category A: $2,108,288.01 per year
- Category B: $3,133,941.63 per year
- Category C: $4,387,518.23 per year
- Category D: $5,449,094.55 per year
- Category E: $6,416,528.72 per year
- Category F: $8,020,660.90 per year
- Category G: $9,624,793.05 per year
- Category H: $11,916,410.45 per year
- Category I: $13,337,213.22 per year
- Category J: $15,285,088.04 per year
- Category K: $16,957,968.71 per year
Source: Ambito
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