Monotributo recategorization in Argentina: what ARCA actually checks
2026-03-28 · 7 min · Sergei Filatov
ARCA changed how it audits Monotributo since 2025. The old "I'll just declare the same income" trick stopped working. Here's what to validate in your books before recategorization day.
What changed in 2025
ARCA now cross-references Monotributo declarations against bank deposits, electronic invoicing totals, and electronic payments. If your three numbers don't match within 15%, you're flagged.
Pre-recategorization checklist
Three weeks before the recategorization deadline, run this audit:
- Total CAE-validated invoices for the period
- Total electronic deposits in your business accounts
- Total Mercado Pago / payment-gateway settlements
How to fix mismatches
If you find gaps, your options are: pay the difference up front, request a regularization plan, or risk auto-categorization to a higher tier.