The deadline for the recategorization of the monotributo expired on August 5, 2026. Now ARCA cross-references information and can apply ex officio changes if inconsistencies are detected.
The next instance of voluntary recategorization will be in February 2027. Meanwhile, taxpayers can check if the agency has modified their category.
The deadline for the recategorization of the monotributo expired on August 5
What is ARCA's ex officio recategorization
The ex officio recategorization occurs when ARCA decides the category of the monotributo instead of the taxpayer.
The agency can apply it when it detects that a person did not complete the process or declared incorrect information. To determine this, it cross-references data from various sources related to economic activity.
Card purchases.
Bank credits.
Expenses.
Electronic invoicing.
If the detected data does not match the declared category, ARCA can unilaterally modify it.
What is the official reclassification of ARCA
What parameters does ARCA review to define the category
The recategorization of the monotributo considers the parameters of the last 12 months of activity, not just those of the last semester.
Accumulated gross income.
Surface area affected by the activity.
Electricity consumption.
Accrued rents, when the premises are rented.
If any of these values exceed or fall below the limits of the current category, a change must be made.
What parameters does ARCA review to define the category
Those who did not modify their parameters do not need to take any action. Those who have been active for less than six months are also not obligated.
What happens after the recategorization deadline
With the deadline expired, ARCA has initiated the corresponding controls to determine which taxpayers must be recategorized ex officio.
From August 6 to 20: systemic controls are conducted and ex officio changes are applied.
Within the first 10 business days after the deadline: those who were recategorized are notified.
From the following month: the new fee corresponding to the assigned category is paid.
The notification is made through the Electronic Tax Address. It details the reasons and deviations detected by the agency.
What happens after the recategorization deadline
How to know if ARCA recategorized you ex officio
Monotributistas can verify their situation directly from the ARCA portal using their CUIT and Tax Key, with a security level of 3 or higher.
Log in to the ARCA portal with CUIT and Tax Key.
Check the notifications in the Electronic Tax Address.
Consult the record to know the reasons for the change.
Download the updated Registration Certificate.
Verify that the category matches the one corresponding to the activity.
What to do if you disagree with the new category
If the ex officio recategorization applied by ARCA is incorrect, the taxpayer can file a disagreement procedure.
What to do if you disagree with the new category
The complaint is made with Tax Key, through the service “Monotributo – Ex Officio Recategorization (RECO)”. Documentation supporting the actual situation must also be attached.
Account summaries.
Contracts.
Receipts.
While ARCA analyzes the complaint, the category assigned ex officio remains in effect for monthly payment. Therefore, the fee must be paid at the new value until a resolution exists.
What are the consequences of not recategorizing on time
Failure to recategorize when required can lead to various consequences for the taxpayer.
Automatic category change by ARCA.
Retroactive claim for unpaid fee differences.
50% fine of the integrated tax and the corresponding social security contribution when there was a lower payment than due.
Exclusion from the monotributo if ARCA determines that the taxpayer does not fit into any category of the regime.
What are the consequences of not recategorizing on time
What are the new scales of the monotributo from August 2026
Along with the recategorization of the monotributo, ARCA updated the billing caps and monthly fees by approximately 16.8%, according to the information provided.
Category A: annual cap of $12,009,410 and monthly fee of $49,527.
Category K: annual cap of $126,610,839.
Category K for services: monthly fee of $1,614,446.
Category K for sale of goods: monthly fee of $702,103.
These values apply to payments corresponding to the period from August 2026 to January 2027.
What are the new scales for the monotributo starting August 2026
When will the next recategorization of the monotributo be
The next voluntary recategorization of the monotributo will be in February 2027. In that instance, the last 12 months of activity will need to be reevaluated.
The period to be analyzed will be from February 2026 to January 2027, while the scales will be updated again according to the accumulated inflation of the semester.
