Monotributo Recategorization
An overview of how the Argentine monotributo recategorization process works — what it is, when it happens, and what documentation it requires. This page is informational only and does not constitute fiscal or legal advice.
The recategorization process explained
The Argentine monotributo (simplified tax regime) organizes registered individuals into categories based on their annual gross income, the type of activity they perform, and — for certain activities — the physical space used and the energy consumed.
Every six months — in January and July — monotributistas are required to review their situation and determine whether their accumulated income over the preceding twelve months places them in a different category than the one they currently hold.
If the review indicates that the current category no longer matches the actual situation, the monotributista must recategorize — moving up or down as appropriate. This affects the monthly payment amount and, in some cases, the type of invoice that must be issued.
Important: this is a general informational overview. For specific guidance on your individual fiscal situation, consult a registered public accountant (Contador Público Nacional).
What recategorization involves
The main elements that determine category placement and what changes when a category shifts.
Gross Income
The primary factor in category determination is the total gross income billed during the preceding twelve months. Each category has a defined upper limit. If income exceeds the limit of the current category, recategorization to a higher category is required.
- Calculated over the preceding 12 months
- Based on total invoiced amounts
- Limits are updated periodically
Invoice Type
The category determines which type of invoice (comprobante) a monotributista must issue. Issuing the wrong invoice type for a given category is a common documentation error that can create complications during a fiscal review.
- Category determines comprobante type
- Type may change on recategorization
- Errors should be identified promptly
Recategorization Periods
The recategorization review occurs twice per year. The periods evaluated are the twelve months prior to each review date. Monotributistas who miss the recategorization window may be subject to automatic recategorization by AFIP based on available data.
- January review: July–June period
- July review: January–June period
- Deadlines published by AFIP
Exceeding Category Limits
When a monotributista's income exceeds the upper limit of the highest monotributo category, they may be required to transition out of the simplified regime entirely. This is a significant fiscal event that requires prompt attention from a qualified accountant.
- Requires immediate professional review
- Documentation of the period is essential
- Transition has specific procedural requirements
Monthly Payment Changes
Each monotributo category carries a different monthly payment amount, which includes the integrated tax component plus social security and health insurance contributions. A category change directly affects the monthly amount due.
- Higher category = higher monthly payment
- Effective from the recategorization date
- Payment receipts reflect the new amount
Documentation Required
A complete recategorization review requires organized documentation of the evaluation period: all issued invoices with totals, all monthly payment receipts, and the current AFIP registration certificate. This is the documentation we organize.
- All invoices for the 12-month period
- All monthly payment receipts
- Current AFIP constancia
Recategorization calendar overview
General reference for recategorization timing. Always verify current deadlines directly with AFIP.
| Review Month | Period Evaluated | Documentation Needed |
|---|---|---|
| January | July of prior year – June of current year | 12 months of invoices + receipts |
| July | January – June of current year | 6 months of invoices + receipts |
Note: The specific evaluation periods and deadlines are defined by AFIP and may be updated. This table is provided for general orientation only. Consult your accountant or the official AFIP website for current information.
Where Relmadi fits in the process
We handle the documentation preparation step so your accountant can focus on the fiscal analysis.
Before You See Your Accountant
We organize all documentation for the evaluation period — invoices, receipts, AFIP certificate — into a structured folder. Your accountant receives complete, ordered documentation rather than a pile of unsorted papers.
The Summary We Include
Each folder includes a plain-language summary of the period: total income billed, comparison against category limits, and identification of the applicable invoice type. Not advice — documentation of facts.
What Remains With Your Accountant
The fiscal analysis, the recategorization decision, the AFIP filing, and any advice on your specific situation remain entirely within the scope of your accountant. We do not perform or advise on any of these activities.