ar-monotributo

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# AR Monotributo

## Section 1 -- Quick Reference

**Quick Reference**

| Field | Value |
| --- | --- |
| Country | Argentina |
| Tax | Monotributo unified payment (impuesto integrado + SIPA pension + obra social) |
| Currency | ARS only |
| Tax year | Calendar year |
| Primary legislation | Ley 24.977 (Monotributo, Regimen Simplificado para Pequenos Contribuyentes), as amended |
| Supporting legislation | RG AFIP; Decreto reglamentario |
| Tax authority | Administracion Federal de Ingresos Publicos (AFIP) / ARCA |
| Filing portal | Monotributo portal via AFIP web (afip.gob.ar) |
| Filing deadline | Monthly DAS by the 20th; recategorization January 20 and July 20 |
| Contributor | Open Accountants Community |
| Skill version | 2.0 |

### Services Categories (2025 approximate)

**Services Categories (2025 approximate)**

| Cat. | Max Annual Revenue (ARS) | Impuesto Integrado (ARS/month) | Aportes Jubilatorios (ARS/month) | Obra Social (ARS/month) | Total Monthly (ARS) |
| --- | --- | --- | --- | --- | --- |
| A | ~2,108,288 | ~1,047 | ~5,540 | ~7,402 | ~13,989 |
| B | ~3,133,941 | ~2,014 | ~6,094 | ~7,402 | ~15,510 |
| C | ~4,387,518 | ~3,441 | ~6,703 | ~7,402 | ~17,546 |
| D | ~5,449,094 | ~5,658 | ~7,374 | ~7,402 | ~20,434 |
| E | ~6,416,528 | ~8,904 | ~8,186 | ~7,402 | ~24,492 |
| F | ~8,020,660 | ~12,776 | ~8,837 | ~7,402 | ~29,015 |
| G | ~9,624,792 | ~17,029 | ~9,520 | ~7,402 | ~33,951 |
| H | ~11,916,410 | ~30,454 | ~10,510 | ~7,402 | ~48,366 |

### Goods Categories (higher thresholds, additional physical parameters)

**Goods Categories (higher thresholds, additional physical parameters)**

| Cat. | Max Annual Revenue (ARS) |
| --- | --- |
| I | ~13,337,213 |
| J | ~15,285,088 |
| K | ~16,957,968 |

All amounts are approximate. AFIP updates these semi-annually. Verify at afip.gob.ar.

### Conservative Defaults

**Conservative Defaults**

| Ambiguity | Default |
| --- | --- |
| Unknown activity type | Services (lower revenue ceilings -- most conservative) |
| Unknown category | Highest category that fits revenue (highest payment) |
| Unknown obra social election | Enrolled |
| Unknown unit price limit | Assume limit applies |
| Unknown employee count | Zero |

## Section 2 -- Required Inputs and Refusal Catalogue

### Required Inputs

**Minimum viable** -- gross revenue for the last 12 months, activity type (services vs goods), and current Monotributo category.

**Recommended** -- commercial premises area, electricity consumption, annual rent paid, unit price of goods, number of employees, obra social enrollment status, prior recategorization history.

**Ideal** -- AFIP portal data export, complete electronic invoice register (Factura C), bank statements for the 12-month rolling period.

### Refusal Catalogue

- **R-AR-1 -- Regimen General** — Revenue exceeds the maximum Monotributo threshold. Client must be in the Regimen General (IVA + Ganancias). This skill does not cover the general regime.
- **R-AR-2 -- Sociedades** — Companies (SRL, SA, SAS) file under different regimes. This skill covers individual Monotributistas only.
- **R-AR-3 -- Exclusion transition planning** — Transition from Monotributo to Regimen General involves retroactive effects and complex planning. Escalate to contador publico.
- **R-AR-4 -- Foreign income with CEPO** — Foreign exchange regulations (CEPO) affecting receipt of foreign-source income require specialist analysis. Escalate.

## Section 3 -- Transaction Pattern Library

### 3.1 Income Patterns (Credits on Bank Statement)

**Income Patterns (Credits on Bank Statement)**

| Pattern | Tax Label | Treatment | Notes |
| --- | --- | --- | --- |
| CLIENT PAYMENT, TRANSFERENCIA | Monotributo revenue | Include in 12-month rolling revenue | Core income |
| MERCADO PAGO, MP COBRO | Monotributo revenue | Include | Platform receipts |
| FACTURA C COBRO | Monotributo revenue | Include | Invoice collection |
| EXPORTACION SERVICIOS, FACTURA E | Monotributo revenue (export) | Include in revenue threshold | Must issue Factura E |
| TRANSFERENCIA PROPIA, AHORRO | EXCLUDE | Internal transfer | Between own accounts |
| DEVOLUCION, REINTEGRO | Check | May reduce revenue | Refund -- verify if net or gross |
| SUBSIDIO, PLAN SOCIAL | EXCLUDE | Government transfer | Not Monotributo revenue |
| INTERESES, PLAZO FIJO | EXCLUDE | Financial income | Not Monotributo activity income |

### 3.2 Expense Patterns (Debits on Bank Statement)

**Expense Patterns (Debits on Bank Statement)**

| Pattern | Treatment | Notes |
| --- | --- | --- |
| AFIP DAS, MONOTRIBUTO, VEP | Monthly unified payment | Impuesto integrado + SIPA + obra social |
| PAGO FACIL, RAPIPAGO (AFIP) | DAS payment via payment network | Same |
| DEBITO AUTOMATICO AFIP | Automatic DAS deduction | Same |
| INGRESOS BRUTOS, IIBB | Provincial gross receipts tax | Separate obligation -- not covered |
| PERSONAL, SUPERMERCADO, ALQUILER | EXCLUDE | Personal expense |

Monotributo does NOT require expense tracking (no deductions). However, these patterns help identify the DAS payment and operational context:

### 3.3 Platform-Specific Patterns

**Platform-Specific Patterns**

| Pattern | Treatment | Notes |
| --- | --- | --- |
| MERCADO LIBRE, ML VENTA | Revenue | Goods sale via marketplace |
| PEDIDOS YA, RAPPI | Revenue | Delivery platform income |
| PAYPAL, WISE, PAYONEER | Revenue (foreign) | Must issue Factura E; verify CEPO compliance |
| STRIPE PAYOUT | Revenue (foreign) | Same |

## Section 4 -- Worked Examples

From openaccountants/openaccountants, AGPL-3.0.

More from openaccountants/openaccountants