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.
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.
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.
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.
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.
Monthly contributions to the pension system (categories by activity and income). Provides access to contributory pension.
Provincial tax on economic activity. Rate and regime vary by province (ARBA in Buenos Aires, AGIP in CABA).
Generally operate under the monotributo or general regime. Local professional pension funds can replace self-employed contributions.
Need a CDI (identification code) if they do not yet have an Argentine DNI. We provide comprehensive advice integrated with immigration planning.
Joining the system requires additional registrations: employer registration, ART (accident insurance), union, health insurance, ANSES.
Some activities require additional specific licenses: professional license, sectoral registrations, National Securities Commission, BCRA, AFIP-DGA.