IVA Simple ARCA: the guide to accessing the benefit for compliant taxpayers in the Monotributo system

IVA Simple ARCA: the guide to accessing the benefit for compliant taxpayers in the Monotributo system
Benefit for compliant taxpayers in Monotributo and how to view it in IVA Simple ARCA
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porEditorial Team
Argentina

Learn how to access and register for the compliance benefit in Monotributo using the IVA Simple ARCA system

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Monotributistas who applied for the benefit for compliance and are eligible for the reduction of the VAT technical balance will be able to see it reflected in IVA Simple. This information appears in the "Tax Determination" module.

The process is automatic and helps simplify tax management for ARCA. We explain how it works and which benefits you can take advantage of.

¿Cómo acceder al plan de facilidades de pago?
¿Cómo acceder al plan de facilidades de pago?

How is the benefit for compliance registered in IVA Simple?

When you record your transactions, the system redirects you to the "Tax Determination" module. There, you need to check "Continue" to proceed.

Then, when you enter the "Tax Determination" card, the system automatically calculates the benefit for the reduction of the technical balance.

Important: this item only appears if you requested the benefit from the registration system.

Agencia de Recaudación y Control Aduanero (ARCA).
Agencia de Recaudación y Control Aduanero (ARCA).

Practical example

  • Tax credit for services 21%: 127,945.00
  • Tax debit for transactions: 360,202.64
  • Subtotal: 232,257.64
  • Technical balance reduction - Monotributo Cumplidor Benefit (1st Year): -116,128.82
  • Technical balance in favor of ARCA: 116,128.82

What is the benefit for monotributistas who move to the General Regime?

Monotributistas who reported exclusion or resignation from Monotributo and registered in the General Regime can access a unique benefit: a reduction of the VAT technical balance for up to 3 years.

This benefit applies from the first month of the year following the exclusion or resignation, with these reductions:

  • 50% in the first year
  • 30% in the second year
  • 10% in the third year

¿Qué es el beneficio para monotributistas que pasan al Régimen General?
¿Qué es el beneficio para monotributistas que pasan al Régimen General?

What is IVA Simple ARCA and how does it work?

IVA Simple ARCA is a scheme that unifies the tax return in a single form, F. 2051, pre-filled by ARCA with data from its systems.

Taxpayers can confirm, modify, or complete this information before submitting it, simplifying procedures and avoiding separate forms.


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