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05 — COMMERCIAL LAW & BUSINESS SUPPORT

Monotributo, CUIT and self-employed registration: how to register and operate correctly

Starting a commercial, professional or service activity in Argentina requires correct registration in the tax and social security regimes. The choice between the monotributo (simplified tax regime) and the general regime (VAT + income tax + self-employed contributions), the initial category, provincial and municipal registrations, and coordination with the pension system are decisions that can save thousands of pesos a year — or, conversely, generate unexpected debts.

We advise professionals, entrepreneurs, freelancers and small businesses on all tax registrations required to operate legally in Argentina. We work with local clients and with foreigners who have just arrived in the country, in which case we integrate tax advice with immigration planning.

CUIT (tax ID): the mandatory first step

The Clave Única de Identificación Tributaria — CUIT (tax ID) — is the number that identifies each taxpayer in the Argentine tax system. It is required for almost everything: issuing invoices, issuing receipts, opening an operating bank account, purchasing real estate in the company's name, hiring employees. Registration is done before ARCA (tax authority, formerly AFIP) and requires proving identity, tax domicile and, for legal entities, corporate data.

Simplified regime: monotributo

The monotributo (simplified tax regime) unifies VAT, income tax and social security contributions into a single fixed monthly payment according to the category. It is the ideal option for professionals, merchants and entrepreneurs with moderate turnover. Category parameters (income, energy consumed, rent paid, affected floor space, employees) determine the applicable bracket. Categories and amounts are periodically updated by ARCA.

  • Single monthly payment covering VAT, income tax and self-employed contributions
  • No obligation to file monthly tax returns
  • Access to health insurance and pension benefits
  • Mandatory semi-annual recategorization
  • Turnover caps that require switching to the general regime if exceeded

General regime: VAT, income tax, self-employed contributions

VAT (Impuesto al Valor Agregado)

General rate of 21%, reduced rates for certain goods and services. Registration as a registered taxpayer, monthly returns, payment of the difference between output and input tax.

Income tax (Ganancias)

For individuals: progressive scale by brackets. For companies: rate of 25% to 35% depending on amount. Monthly or bi-monthly advance payments and annual return.

Self-employed contributions (Autónomos)

Monthly contributions to the pension system (categories by activity and income). Provides access to contributory pension.

Provincial gross revenue tax (Ingresos Brutos)

Provincial tax on economic activity. Rate and regime vary by province (ARBA in Buenos Aires, AGIP in CABA).

Specific cases

Liberal professionals (lawyers, doctors, architects)

Generally operate under the monotributo or general regime. Local professional pension funds can replace self-employed contributions.

Foreigners who have just arrived

Need a CDI (identification code) if they do not yet have an Argentine DNI. We provide comprehensive advice integrated with immigration planning.

Employers

Joining the system requires additional registrations: employer registration, ART (accident insurance), union, health insurance, ANSES.

Regulated activities

Some activities require additional specific licenses: professional license, sectoral registrations, National Securities Commission, BCRA, AFIP-DGA.

Why choose Tchestnykh & Asociados

  • Fast and complete registrations at ARCA and provincial agencies
  • Integration with immigration planning for foreigners
  • Ongoing advice: recategorizations, returns, regime changes
  • Integrated legal-accounting team
  • Company formation
  • Comprehensive business advisory