AFIP SME Certificate: step by step guide

The SME certificate certifies the condition as such before the AFIP and grants access to many benefits tax and assistance programs.

The SME certificate It can also be requested by human beings, whether they are monotributistas or self-employed to access the same benefits as registered companies.

The validity of the SME certificate governs from its issuance to the last day of the fourth month after the end of the year.

To renew it, the SME it should be re-categorized during that month.

To download and consult the SME certificate, the beneficiary must enter the Remote Processing Platform (TAD) or by entering this link.

As of April 2020, the renewal in the MyPyME Business Register will be automatic for those companies that have filed the VAT affidavits and of Social Charges of the last 3 exercises.

The only ones that must finish their process manually will be Those that are part of an economic group, have ties to foreign companies or are exempt from VAT.

Then, the step by step to obtain the SME certificate:

• -Enter the AFIP site with CUIT and Clave Fiscal.
• Enter the Relationship Manager for Tax Code.- Click on the option “Enable Service”.
• Select the AFIP logo and, in Interactive Services, search and go to the service “SMEs Application for Categorization and / or Benefits “.
• Click on “Confirm”
• For the service to appear on the menu, you must close the session and re-enter with Tax Code.
• Enter the “PYMES” service, click on “New” and check that the information is correct. Complete form 1272 that unfolds.

SME Certificate: applicant’s tax status

Responsible Registered

For the benefit of the 90-day VAT payment: Click on the box next to the benefit and select the “Yes” option.

In the flaps of the fiscal periods the sum of the total annual sales will be seen excluding VAT, the applicable internal tax and 50% of the amount of exports. You must detail what activity they correspond to.

Once sales are reported, The Affidavit can be presented by clicking “Submit”.

To save it and finish completing it later, click “Burn”.

Exempt tax

Once the form is presented, you must enter this link and complete the requested information.

Monotributista

Just click “Next”. Keep in mind that by doing so, the screen will not change. Then slide the cursor up and click the “Submit” button which is in the upper right margin.

Equity participation with other companies

All companies must be SMEs. It must be verified if the equity statements in profits and company participations are well loaded by entering the instructions.

A) Equity participation of bonding (between 20% and 50% inclusive)

National: all must carry F. 1272.

Foreign:If the foreign company has CUIT in the country You must complete the sales of the foreign in the following link: https://pyme.produccion.gob.ar/grupo-economico/login

If the foreign company does not have CUIT in the country, contact the SME Registry by email at [email protected]

B) Economic group (more than 50%)

National (only national companies): You must upload the consolidated sales in the link. Enter https://pyme.produccion.gob.ar/grupo-economico/login

Mixed (national and foreign companies):

Foreign controller:

If you have activity in the country and CUIT: You must upload the group’s consolidated sales in the link. Enter https://pyme.produccion.gob.ar/grupo-economico/login

If you do not have activity in the country, contact the SME Registry team via email [email protected]

Argentina Controller:

You must upload the group’s consolidated sales in the link.

Enter https://pyme.produccion.gob.ar/grupo-economico/login

You can see the confirmation of the registration in the AFIP e-window service and The SME Certificate will be received in the TAD notification tray.

If not received, it can be downloaded at this link by entering the transaction number.

In case you do not remember the transaction number, follow these steps: – In AFIP, enter the “SMEs Categorization and / or Benefits Request” service and click “Accept”.

– In “Actions”, click on the drop-down menu and select “Acknowledgment”. Click on the PDF icon and look at the receipt again.

Extend validity of SME certificates

The Ministry of Productive Development of the Nation extended until June 30 the validity of SME certificates with maturities of April 30 and May 31, in the framework of the health emergency by COVID-19.

The micro, small and medium-sized companies that have a fiscal year-end in December or January will continue with the SME certificates in force until June 30. The measure reaches 90% of the companies registered in the Pyme Registry.

With this modification, the automatic renewal that was to start this month will begin in June.

In any case, those companies that need to carry out the process of renewal of the SME certificate due to their particular situation will have this option enabled to do the process manually. So far this year, more than 564,000 companies have obtained their SME certificate, and there are currently 1,154,898 in the SME Registry.

The SME certificate is necessary to access the AFIP 2020 Moratorium plan and credits at a rate of 24% for the payment of salaries launched by the Government, in addition to tax benefits and assistance programs.

The SME certificate is obtained online, simply and in a few steps.

The requirements are to have CUIT, tax code level 2 or higher, be registered in the Monotributo or in the General Scheme (in Earnings and VAT) and be adhered to Remote Procedures (TAD).

Monotributistas, self-employed, professionals, merchants, companies, and small and medium-sized companies that meet the requirements, regardless of age, can be registered.

SME Certificate: who can have it

In this sense, the SME Certificate is the key to accessing an extensive series of Benefits by the State and of the financial entities. Currently, “the letter of representation of the SMEs without a doubt it is the SME certificate, because it allows them to access different tax benefits at the national level, as well as at the provincial“summarizes iProfessional Silvia Andrea Tedin, member of San Martin Suarez y Asociados (SMS), in charge of SME Mission.

And as if that were not enough, “it is the magic card to access possible financing channels, something that today is essential to continue forward in the context of the situation that they are going through,” he adds.

As information, the Small and Medium Business Secretariat and the Entrepreneurs Through Resolution 52/2020, it formalized on April 24, 2020 the one-time extension until June 30 of this year, the validity of the “MyPyme certificates“, in the context of the emergency of Covid-19, whose maturities ended in May.

“Therefore, the micro, small and medium enterprises that have year-end closing in December or January will continue with the certificates in force until June 30, 2020, “he tells iProfessional Patricio Urretavizcaya, manager Fiscal advice of SMS.

To limit that, with this modification, the automatic renewal of the SME certificate It should have started in April, it would only start in June 2020 due to the coronavirus pandemic.

“Those Business that due to their particular situation, they should request it or recategorize, they can do it for the manual route” Urretavizcaya.

It is important to remember that can request the SME certificate all the monotributistas and freelancers, such as professionals, entrepreneurs, merchants. They are also enabled to request it societies. And in general, merchants and small and medium firms.

Requirements to qualify as an SME

How do i know if i am Pyme? There is a table that depending on the billing amount annual and the item to which it belongs that establishes the upper limits to belong to each category. That is, the one registered that exceeds the limit of medium-sized company section II, it is not an SME and cannot access the SME certificate.

The billing amounts to obtain this classification are gone updating each determined arbitrary period, driven by high inflation that has been registered in the country for the last years and that promoted as secondary problem to what signatures ascend in the categories nominally. That is, involuntarily and without “fundamentals” in its structure and without a expense greater than units that justifies it.

Also, at medium businesses they are subdivided in terms of sales in two categories: “section 1” and “section 2“, In order to better differentiate those firms who are closer to being little compared to those that are closest to hitting the jump to become big companies. But they can still access the benefits of the SME certificate.

The last upgrade check the following limits of sales in pesos:

In this way, to be a micro company, the maximum annual sales must be $ 15,230,000 for those of the building, $ 8.5 million for those of services, $ 29,740,000 for Commerce, $ 26,540,000 million for industry and mining, and $ 12,890,000 as a limit to enter the sector agricultural.

Meanwhile, to be a little organization, the maximum annual sales must be $ 90.3 million for those of the building, $ 50.95 million for services, $ 178.86 million for Commerce, $ 190.4 million for industry and mining, and $ 48.48 million as a cap on the item agricultural.

To consider yourself a medium business “section 1“, the highest allowed ceiling of annual sales is $ 503.88 million for those of the building, $ 425.17 million for services, $ 1,502.75 million for Commerce, $ 1,190.33 million for industry and mining, and a maximum of $ 345.4 million to access in the agricultural.

Finally, to register as medium-sized company “section 2” and also access the SME certificate, the limit to sign up as Mypyme is annual sales is $ 755.7 million for those of the building, $ 607.2 million for services, $ 2,146.8 million for Commerce, about $ 1,739.6 million for industry and mining, and less than $ 547.89 million for the item agricultural.

As detailed by AFIP, The amount of sales comes from the average of the last 3 business exercises or years prosecutors, excluding the VAT, internal taxes that could correspond and deducting up to 75% of the amount of the exports.

Also, the official body details that if the registered change of exercise or modify the amounts of income, when they make the recategorization and a new one is loaded exercise fiscal, they will be assigned a new category.

Additionally, the calculation will be excluded Value Added Tax and the internal taxes if applicable.

“It should be clarified that those Business that carry out the main activity financial intermediation and insurance service or services real estate, they have to meet a additional parameter to that of total annual sales, since its assets cannot exceed the amount equal to $ 193,000,000. This value arises from the last Sworn declaration of the Income Tax expired at the time of application for registration, “clarifies Tedin.

Finally, the expert of SMS complete that in case they develop activities of commission agents or of Travel agencies, sales and assets will not be observed, but the Quantity of employees.

So they can register in the “Registry“those Business that meet the following number of employees, according to him item or the sector:

“They may be SMEs Both human people like the legal they develop economic activity Independent. A dentist than bill is Pyme, for example. This point is important since, in general, individuals do not identify themselves in this way, “highlights Marseillan.

For check in and be enabled to obtain these benefits, the Procedure from the portal Internet of the Afip, and there it is agreed that this collection agency shares its information with the Secretary Pyme (Sepyme) of the Ministry of Production, who keeps the record and grants the SME certificate. Said proof is renewed annually.

Find out the latest on digital economy, startups, fintech, corporate innovation and blockchain. CLICK HERE