ARCA sets February 5 deadline for Monotributo recategorization

The Agency of Collection and Customs Control (ARCA) has established February 5, 2027, as the deadline for the recategorization of the Monotributo tax regime in Argentina. This process requires small taxpayers to review their status based on activity levels recorded over the previous twelve months.

To determine if a category change is necessary, taxpayers must evaluate several parameters, including gross annual income, accrued rent, the surface area used for business operations, and annual electricity consumption. The procedure is conducted online via official platforms using a fiscal key (clave fiscal).

Failure to adjust categories when parameters exceed or fall below current limits can lead to sanctions. While the tax authority provides digital tools and simulators to assist with the process, experts suggest consulting with accounting professionals to ensure compliance with evolving fiscal regulations and income limits.