The original deadline to recategorize in the Monotribute was January 22nd, but AFIP had extended the date until February 5th. The recategorization covers the period corresponding to the semester July-December 2023.
Therefore, those who joined the simplified regime will have to evaluate, according to the new scales, whether their income was higher or lower than that of the current category and establish whether or not they should be reclassified or even whether they should move to the general procedure. regime in the event that they exceed the maximum billing foreseen by Monotax, which is $16,957,968 (category K)
Since January 1st, the monthly installments and billing parameters of single-payer workers have increased by 110%.
The reclassification must be carried out on the basis of the cumulative gross revenue, electricity consumed and rents accrued in the last 12 months, together with the surface area affected by the activity as of 31 December 2023 and the maximum unit sales price.
Single tax holders who maintain the same category do not need to take any action.
Monotribute: step-by-step recategorization
First of all, the taxpayer must enter the Monotributo portal with CUIT and tax code and then select the option “recategorize myself”.
The system will automatically report the taxpayer’s current category and the limits of each parameter of that category. Then you need to select the option “continue the recategorization”.
Here you need to enter information about the amount invoiced in the last 12 months.
With this data the system will determine the corresponding new category and confirm it in the “confirm category” option. Finally, print the new credential.
Source: Clarin
