Overview
- Taxpayers access ARCA’s portal with CUIT and Clave Fiscal to review 2025 balances and generate a separate VEP for each overdue month.
- Payments are enabled via electronic transfer, home banking, credit cards, digital wallets, QR codes or automatic debit.
- The monotributo due date remains the 20th of each month, and late payments accrue charges and can lead to sanctions.
- ARCA confirmed updated category thresholds effective January 2026, indexed to the Consumer Price Index for the second half of 2025, and published the new limits.
- From January 2026, ARCA and Buenos Aires City implement Monotributo Unificado, consolidating the national tax and CABA gross receipts into one monthly payment managed on ARCA with a single F.1520 credential, automatic onboarding for existing CABA registrants and aligned categories that mirror national status changes locally.