Friday , June 24 2022

Monotribute 2019: How are the new categories and how much do you have to pay – 12/22/2018


Up to January 21, 2019, the monotributists and recorded changes in their bills or in other parameters of framing second category. This time the comparison with the table published recently by the AFIP will have to be done, with New sums of annual filing, rents and with monthly payments that must be paid.

The current upgrade formula for Small Taxpayers resulted in the levels being adjusted and a percentage of 28.48%. Many monotributists have a hard time staying in the system because they are inflation passes on the percentage update That this year will be about 45%. This means that many are being canceled from the simpler system and are going to pay for the General Scheme, having to register in VAT, in Income Tax and Autonomous.

The new tables

Monotribute 2019: how much you have to pay.

Monotribute 2019: how much you have to pay.

The next re-modeling should be done until January 21, 2019, taking into account the new income and rent parameters that will increase by 28.48%.

But too they raise, in that same percentage, the monthly payments of components tax, social security and social work which you have to pay for February

Those who do not have changes in their parameters will not have to comply with the procedures.

The share of the social work component until nowadays it had an autonomous adaptation mechanism, but now it also increases 28.48%, reaching $ 689.10 for individual membership and for all the family payments that keep.

The value of the unit price for the sale of goods, which allows to be within the Monotype, it's still $ 15,000. The pension element (retirement and social work) does not have to be paid by those who are leasing real estate, which contributes to other pension funds, those under the age of 18, retire until June 1994 and uninterrupted successions that continue in an activity.

Electronic filing

The AFIP established the following timetable of mandatory use of Electronic Invoice or the fiscal manager for Monotributists, by category:

* F i K: an electronic invoice has already been published

* E: on November 1, 2018

* D: on December 1, 2018

* C: February 1, 2019

* B: March 1, 2019

* A: April 1, 2019

For operations that are carried out with final users, the commitment will apply from April 1, 2019, regardless of the category the subject subscribes to & # 39; r Monotax.

The previous changes

After all the adjustments that took place in the Symlach System in recent years, produced by laws 27.346 and 27.430, the AFIP grouped the regulations under One Resolution (4309) so that information, like this, had been. to concentrate and simply simply to consult all the questions that are governed in the Monotype.

The text includes the Small Taxpayers; as those involved in the Social Inclusion and Independent Work Promotion System; and also those in the National Local Development Register and Social Economy Efficiencies.

Another recently approved law for tobacco producers, a sugar branch, yerba and tea that adheres to the Simplest System to the "D" category will allow them to access the tax benefits of not paying a tax element The monthly payment with only 50% of the pension element to the extent to which they only carry out primary activities, with the main activity having to declare to the AFIP in one of those activities.

Other changes made by law 27,430, apply from June 2018. The most important adjustments were:

* Price unit of goods, which allowed to be in the Simplified System, has gone from $ 2,500 to $ 15,000.

* Y minimum number of employees who insisted on the last categories.

* De facto companies can not be held, except for real estate condominiums in the Monotype.

* Yes two annual subcategories, rather than three.

* Imports are allowed to the extent they are input and do not exchange goods.

* The uninterrupted succession may not last beyond a year after the deceased's death.

* Companies: Companies registered in the Simile System from May 31, 2018 will receive ex officio relief from the above system from June 1, 2018. The condominium condominiums attached to the Simplified System on December 31, 2018 May 2018, will be considered adhering to the system from June 1, 2018, to the extent that they require its co-ordination at the end of each one, until November 30, 2018.

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