Monotributo recategorization deadline approaches: what to check before February 5

Final days to update your category

The Federal Tax Authority has confirmed that the Monotributo recategorization window remains open until February 5. This process applies to self-employed workers and small taxpayers whose economic activity changed during the previous year.

The evaluation is based on the last 12 months, covering income earned between January and December. If the reported figures exceed or fall below the limits of the current category, the system requires an update to the corresponding scale.

Who is required to file

Not every Monotributo taxpayer must complete the recategorization. The obligation applies only to those who experienced changes in key indicators such as annual gross income, business premises size, electricity consumption, or rental expenses related to the activity.

Taxpayers whose situation remained unchanged are not required to submit the form, although reviewing the data is strongly recommended to avoid future discrepancies.

Consequences of missing the deadline

Failing to recategorize when required may result in an automatic adjustment by the tax authority. These ex officio recategorizations can lead to retroactive differences, additional payments, and potential penalties.

PHOTO: illustrative image generated with AI for informational purposes.

Incorrect categorization may also trigger red flags during tax audits, especially for individuals who issue invoices regularly or operate through bank accounts and digital wallets.

How the process works

The procedure is fully digital and can be completed online using a tax ID and fiscal password. The platform provides a guided form where taxpayers enter their annual figures and confirm the updated category.

Once submitted, the new category becomes effective the following month. The process is free of charge and usually takes only a few minutes if the required information is readily available.

Looking ahead

The next recategorization window will open in August. However, tax advisors recommend not postponing the review if business activity expanded during 2025.

With the deadline approaching, taking the time to verify figures and comply on schedule can prevent unnecessary costs and administrative issues in the months ahead.