The monotribute is one of the easiest ways for small taxpayers to pay your taxes.
This consists of a fixed monthly fee which includes a retirement component, that is, contributions to retirement system managed by ANSES, social work and, finally, a tax component. Within the tax component are VAT and Earnings.
What taxes must the monotributista pay?
A monotributista must pay the corresponding monotributo quota, depending on the category in which it is found, on a monthly basis in a timely manner.
This regimen includes the payment of the retirement component, social work and VAT and Earnings taxes, Therefore, the monotributista, like the rest of the taxpayers, must pay the rest of the taxes separately.
For example, a very common mistake of small taxpayers is to give up high in it monotributebut omit registration in Gross Income.
Depending on the province in which you are, regardless of whether you are a monotributista or registered responsible, you must pay a monthly percentage of your sales as Gross income.
In simple terms, you must pay all corresponding taxes, except VAT and Income Tax.
When does a monotributista have to pay income tax?
A monotributista should not pay Income Tax, except in few exceptions. As we mentioned before, the monotributo is a simplified regime that includes the payment of VAT and income tax, so this tribute should not be paid, since it would be a double taxation.
However, a monotributista can pay Income Tax on some occasions.
For example, if a monotributista dedicated to the sale of hygiene products in turn works in a dependency relationship for another company billing above the non-taxable minimum (remaining a favorable balance after deductions) he must pay the respective tax.
A monotributista who has a job in a dependency relationship and the result shows a profit, after deductions, must pay the tax
This happens because the profits that are being taxed are those obtained from work in a dependency relationship and not the money obtained from the sale of hygiene products. In other words, a monotributista will not pay the Income Tax for the activity or activities carried out within the monotributo, therefore, in the case of having income through another source, such as a job in a dependency relationship, it applies the income tax.
How much must I pay in Gross Income if I am a monotributista?
All taxpayers who carry out an activity in the national territory must register with the collection agency correspondent. In the case of working in more than one jurisdiction, for example, if you sell online throughout the country, you must register in the Multilateral Agreement.
Regarding the percentage, this It varies considerably depending on the province in which you carry out your activities. For example, in the case of the Province of Buenos Aires, the percentage is usually around 3% to 3.5%.
It is important pay on time, since the treasury can apply from severe fines to establishing an exhaustive withholding regime for considering it “risky” that you make the payments on your own.
What percentage of VAT does a monotributista pay?
One of the great disadvantages of the monotributista is that you cannot deduct VAT, so you end up paying the full rate just like a final consumer. Within the aliquots, there are the following: 10.5%, 21% and 27%.
In the case of the rate of 10.5% is applied in certain special cases, that is, they are exceptions to the rule. Among these cases are the common expenses of first necessity such as food, essential services such as medical care and, finally, some capital goods.
Staple foods usually have a rate of 10.5%
Refering to 21% VAT rate, This is considered the “general” rate, since it applies to almost all goods and services that are sold in the national territory. For example, when buying a video game.
Finally, in the case of the 27% VAT rate, This is the highest of all and applies to certain activities such as electricity and telecommunications. A typical case is the expenses made to cellular companies.
