Argentina Freelancer — Monotributo Categorization & Compliance

Establish the client's CUIT status, current Monotributo registration (or lack thereof), and activity type. Confirm whether the client is registered on the AFIP portal as a Monotributista and whether their categoria is up to date. Identify any prior exclusions or voluntary renunciations that impose the 3-year lockout on re-entry.

Collect gross revenue for the trailing 12-month rolling period and, for goods sellers, the physical parameters required by Ley 24.977 Art. 8 (premises area in m2, electricity consumption in kW, annual rent paid, maximum unit price). Classify every bank-statement credit as Monotributo revenue or exclusion (internal transfers, government subsidies, financial income). Flag Factura E (export) receipts from PayPal, Wise, Payoneer, or Stripe and confirm CEPO compliance for foreign-source income.

Apply the Ley 24.977 Art. 8 category table to determine the correct categoria (A through K for goods; A through H for services). The binding category is the highest triggered by any single parameter (revenue, premises area, electricity, rent, unit price). If any parameter exceeds the Category H/K ceiling for the relevant activity type, the client is excluded from Monotributo and must transition to Regimen General (IVA + Ganancias) — escalate immediately to a contador publico.

Calculate the three components of the monthly Declaracion Anual Simplificada (DAS) for the determined category: (1) impuesto integrado (unified tax replacing Ganancias and IVA), (2) aportes jubilatorios to SIPA (pension), and (3) obra social contribution. Confirm payment method (VEP through AFIP portal, debito automatico, or Pago Facil/Rapipago) and the 20th-of-the-month deadline. Flag any arrears and advise on the Mis Facilidades payment plan if needed.

Verify that all invoices issued are Factura C (domestic) or Factura E (exports of services), obtained via AFIP's online Comprobantes en Linea or the RCEL system. Confirm the invoice includes CUIT, current category letter, and CAE (Codigo de Autorizacion Electronico) from AFIP. Flag any invoices incorrectly issued as Factura A or B (prohibited for Monotributistas), any missing CAE, or uninvoiced revenue (cobros sin factura). For Mercado Libre and platform sales, confirm platform-issued receipts align with reported revenue.

At each semi-annual window (deadline January 20 and July 20, per Ley 24.977 Art. 9), compare trailing 12-month parameters against current category and file the recategorization through the AFIP Monotributo portal if a change is required. If parameters are unchanged, confirm the nil-change filing. Note that AFIP may automatically recategorize based on electronic invoice data; confirm the AFIP-initiated category matches the computed one.