Monotributo is a simplified regime for certain small-scale activities. Eligibility can depend on the activity, where it is carried out, customers, assets, employees and annual income.
Conditions to check
- Your activity must be among those admitted by the regime.
- Sales are generally made to final consumers.
- There are limits involving income, assets, premises or stall size and employees.
- Thresholds change, so use the values for the current year.
Is it a freelancer or professional regime?
Do not assume so. Personal services outside employment are commonly subject to Personal Services VAT and IRPF unless a different tax treatment applies. Choosing Monotributo merely because revenue is low can produce the wrong registration.
Before registering
- Define the exact activity you will register.
- Identify who your customers will be.
- Compare Monotributo, minimum VAT and personal-services treatment.
- Confirm the DGI/BPS registration process that applies to you.
A real-world example: a tiny shoe-repair workshop
Imagine one person repairing shoes in a small neighbourhood workshop, mainly serving local consumers. Shoe repair is a recognised DGI economic activity. That kind of business can resemble the intended Monotributo profile, but the trade itself does not create automatic eligibility: premises, customers, staff, assets and revenue still need to pass the rules.
The premises are genuinely small
DGI's general conditions include a maximum 15 m² stall or small premises, no simultaneous operation of more than one location, and no location inside a large shopping centre. A tiny workshop may fit that logic; a two-location chain does not.
Published 2026 limits
For 2026 DGI publishes an annual revenue limit of UYU 1,175,537 for a sole proprietor and UYU 1,959,229 for a qualifying de-facto partnership, plus a UYU 979,614 asset ceiling. These are annual and year-specific figures.
Who are your customers?
The general rule requires sales or services exclusively to final consumers, subject to specific exceptions. A business based on recurring invoices to companies should verify eligibility carefully.
Why a developer is different from a shoe repairer
DGI excludes independent personal services from Monotributo. A developer, designer or consultant mainly selling their own work does not qualify merely because revenue is low; Personal Services, IRPF/IRAE and VAT should be reviewed first.
Frequently asked questions
Can a shoe-repair business use Monotributo?
It can be a potentially compatible example, but eligibility is not automatic. Premises, customers, staff, assets, revenue and all other conditions must be checked.
Can a freelance developer use Monotributo because revenue is low?
Not for that reason. DGI excludes independent personal services from Monotributo, so Personal Services treatment should be reviewed first.
Who collects Monotributo?
DGI states that BPS is the collecting authority. The regime combines covered concepts but registration and transaction-documentation duties remain.
Does your activity really qualify for Monotributo?
Tell Solo what you do, where you work and who buys from you. Build the tax profile from the real activity instead of choosing a regime by its name.
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