What is the maximum unit sales price of the monotax?

Stick to the regime single tax involves compliance with certain fiscal obligations such as the payment of VAT, social security contributions and social work.

But there are also other rules, such as the maximum unit sales price. What is it and how much does it represent?

In its article 22, decree 1/2010, attached to Law 24.977 of the Simplified Regime for small taxpayers, indicates that “the maximum unit sales price is the cash price of each unit of the good offered or marketed, regardless of the overall amounts invoiced per transaction”.

With the latest update of the monthly installments and billing parameters of single-payers confirmed by the government, all parameters have increased by 110.90% compared to 2023.

For all categories, from A to K, the maximum unit price for the sale of movable goods has been set at 180,589.67 pesos.

What is the maximum unit selling price?

Respecting this limit is also important one of the conditions be able to be a single tax payer.

According to the site itself Federal Public Revenue Administration (AFIP)you cannot fall under this regime if “the maximum unit selling price of your products exceeds $180,589.67”.

The other conditions are: “If you sell products and your annual income exceeds $16,957,968.71 or if you provide services and your income exceeds $11,916,410.45.”

Additionally, if you “have imported furniture and/or services for subsequent marketing in the last 12 months.”

And, finally, if “you carry out more than 3 simultaneous activities or have more than 3 operating units. In the rental of properties, regardless of the number of properties rented, a single operating unit is considered”.

With the update of balance This year each single tax holder will have to carry out the recategorisation, if applicable (you have until January 22nd).

The AFIP, however, indicates that those who “sell products (movable things), provide services or rent movable and immovable property” can register for the monotax.

“They are part of an undivided succession that continues to carry out the activity of a deceased natural person who was a single-tax holder. In this case they can be single-tax holders until the end of the month in which the declaration of the heirs is issued or the validity of the will which certifies the same purpose or one year has passed since the deceased’s death, whichever comes first,” he continues.

Finally, that they “integrate a worker cooperative”.

What is monotax?

He single tax This is a scheme designed for low-income workers, professionals and traders to enter the formal economy and have the opportunity to carry out social work activities, issue invoices and contribute to their future pension.

With the payment of a single monthly installment you satisfy the fiscal obligations of national taxes (VAT and Profits), while it must be paid separately Gross Incomeresponsible for the provinces.

The amount to be paid for each month of single tax will depend on the category assigned, established on the basis of the annual billing parameters, the surface area affected by the activity, the electricity consumed and the rental costs of the commercial premises.