Argentina ARCA sets August deadline for monotributo recategorization

The Agencia de Recaudación y Control Aduanero (ARCA) requires all monotributistas to complete a semi‑annual recategorization by the deadline of 5 August. The process, which can be done entirely online, evaluates four variables: gross income accumulated over the last 12 months, electricity consumption, rent of the premises used for the activity, and the surface area dedicated to the economic activity. ARCA’s simplified tool automatically displays the taxpayer’s recorded invoicing and suggests an appropriate category, though users are advised to verify the suggestion.

Taxpayers who have unchanged parameters or who have been in the regime for less than six months are exempt from the filing. Failure to recategorize may trigger automatic checks by ARCA that cross‑reference purchase, expense, banking and financial data, potentially resulting in corrective actions. The new category and tax amount take effect from the next fiscal period after the August deadline, with the current period’s payment still based on the previous category.