Single tax is an option designed for self-employed workers to pay contributions and taxes in a simplified way. Social security (retirement and health) and tax (VAT and income tax) contributions are collected together as a fixed monthly fee. To join the scheme, one has to comply with billing parameters including business surface area, electricity consumed and rental.

There are 3,373,712 single-tax contributors registered in Argentina.

The Federal Administration of Public Resources (Administración Federal de Ingresos Públicos – AFIP) developed a website exclusively for self-employed workers hosted on the server http://monotributo.afip.gob.ar.

It is a single portal, available 24 hours a day, which can be accessed in a user-friendly and intuitive way on tablets, smartphones or PCs via a username and password.

Users can pay pension contributions online, update personal and family health coverage information, and issue electronic invoices for commercial transactions.

The new platform encourages voluntary compliance obligations, simplifies communication with the tax authorities, reduces arrears and keeps the single-tax contributor informed about their social security and tax obligations.