The Customs Collection and Control Agency (ARCA) announced the changes that will be implemented in the EU next recategorization of monotaxis This will take place in January 2026 and will change the monthly payment value and annual billing limit for each category.
The end of monotax?: “Obviously it is not a sustainable system in the long term”
As set out in their schedule, the monotributrists must carry out the every six months simplified recategorization and if it is appropriate and they do not do it, the regime’s taxpayers can receive fines from the collection agency.
Update values and additional fees
Recategorization is a mandatory procedure It takes place twice a year, every six months whereby it is permitted to adjust the category according to various parameters such as the gross income accumulated in the last 12 months and in the event that the billing limits are exceeded and this procedure is not carried out, ARCA can impose fines of 50% of the integrated tax and pension contribution of its actual category.
Another detail that must be taken into account to avoid additional costs concerns the differences not paid on time. These accrue interest every month, so Every month they update their value.
Fallenegger talked about the monotaxis, but the unknown about what will happen remains
To avoid these complications, monotributristas must be Pay attention to the processes which will take place between the last days of January and the beginning of February 2026.
How can recategorization occur?
To carry out the recategorization process, The process can be carried out On the ARCA web portal, in the Monotributo section, do the following:
– Enter the official website with CUIT and tax code.
– Select the “Recategorize me” option to review the registered data.
– Confirm the “Continue recategorization” option.
– Update the parameters (income, area affected, energy consumption, etc.).
– Generate receipt F.184 and the new payment details.
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From the second month of 2026, the new monotax billing caps will be available and taken into account according to the variation of the Consumer Price Index (CPI) accumulated in the second half of 2025.
Automatic recategorization
In the event that the amounts of each category are exceeded, the debt collection agency will be implemented a simplified recategorization system. The agency stated that once the taxpayer begins the process on the Monotributo portal, the same system automatically displays the annual billing.
If the number is correct, the taxpayer can confirm the new category. However, if this is not the case, he must change the amount. can be edited manually.
What is the difference between monotributists and self-employed people?
This option is intended only for monotributistas who have points of sale with electronic billing and who stayed at least 12 full months in the monotax regime.
Finally, tax officer Elisabet Piacentini said: “In December there is nothing to do as a monotribute, Just keep in mind that you need to pay attention to how much you charged for it this year The recategorization occurs in January and expires in FebruaryHey The new fee doesn’t expire until February 20th“So we still have time,” said the tax expert.
GZ
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