The National Registry of Local Development and Social Economy Effectors has established that, to continue in the Social Monotribute, taxpayers must issue at least six receipts per semester. In case of non-compliance, they may be automatically deregistered, thus losing benefits such as reduced contributions to social security and health insurance, subsidies, and access to the pension system.
The Social Monotribute is aimed at low-income self-employed workers, social economy entrepreneurs, beneficiaries of social programs, and small producers. The scales of the Monotribute as of February 2025 have been updated, establishing different categories and amounts of annual Gross Income.
On the other hand, ARCA has determined that there are groups of monotributistas who will not need to recategorize, such as those who maintain the same category or have less than six months of activity. The deadline for recategorizations is February 5.
It is important for those enrolled in the Social Monotribute to comply with the issuance of six receipts per semester, with an annual billing limit. The Revenue and Customs Control Agency (ARCA) will monitor this requirement every six months. To recategorize, taxpayers must log into the Monotribute Portal, complete the billed amount in the last 12 months, and finalize the process by printing the new payment credential.
