Overview
- ARCA published official tables effective for February payments through July 2026, covering categories A–K for services and commerce.
- Recategorization is available on the ARCA portal and the Arca Móvil app until February 5, with a guided simplified option for eligible e‑invoicers with at least 12 months in the regime.
- New annual revenue limits span from $10,277,988.13 in Category A to $108,357,084.05 in Category K, with monthly totals such as $42,386.74 for A and $1,381,687.90 for K services ($600,879.51 for K commerce).
- Taxpayers must recategorize if parameters changed over the past 12 months, including billed revenue, surface used, electricity consumption, or rents; if nothing changed, the system keeps the current bracket.
- ARCA warned that missing the deadline can bring fines up to 50% of the correct tax and social contributions, retroactive charges, and possible exclusion from the simplified regime.