# Monotributo (Argentina)

> Argentina's simplified tax regime for small taxpayers, bundling VAT, Income Tax and social contributions into a fixed monthly tier.

**URL:** https://quilometragem.com/glossary/monotributo

**Summary:** Argentina's simplified tax regime for small taxpayers, bundling VAT, Income Tax and social contributions into a fixed monthly tier.

- Monotributo unifies VAT, Income Tax and social-security contributions into a tier-based monthly fee.
- Mileage implications: monotributo taxpayers cannot itemise VAT or separate reimbursements on the invoice — trip costs go inside the service unit price.
- They cannot deduct vehicle expenses either; the deemed tier rate already incorporates them.
- The Quilometragem receipt acts as an annex to the quote for client transparency.

Monotributo unifies VAT, Income Tax and social-security contributions into a tier-based monthly fee. Mileage implications: monotributo taxpayers cannot itemise VAT or separate reimbursements on the invoice — trip costs go inside the service unit price. They cannot deduct vehicle expenses either; the deemed tier rate already incorporates them. The Quilometragem receipt acts as an annex to the quote for client transparency.