We provide a document that shows how to carry out the Registry as SME of your company, as well as a series of frequently asked questions related to the registration.


What is the SME Registry?

It is a remote procedure (TD) performed by companies that qualify as SMEs, in order to obtain the benefits that this type of company has under the new SME Law.

When is a company an SME?

When you meet the requirements that we detail in the question below. Travel Agencies, historically were rated according to your billing, very unfavorable situation since the billing is not your real income. In May, 2018, the Ministry of Production, after a joint work with FAEVYT, launched the new re-categorization, where Travel Agencies are rated according to the number of employees. SEE table 2.

What are the parameters of the new re-categorization?

The regulation raises the limits of annual billing considering the specificities of the different sectors and their recent evolution. For the industry sector, for example, it is now considered a micro company that averages over the last 3 years up to $ 13,4 million, a small up to $ 81,4 million; a medium stretch 1 up to $ 661,2 million and a middle stretch two up to $ 966,3 million.

Annual total sales limits expressed in pesos.

Table 1


Meanwhile, the employee variable is incorporated concurrently with sales, with the aim of achieving a more precise framing in the SME category.

For companies that carry out activities of commission or consignment, only the employment variable will be taken, which will allow them to fit within the category that most closely matches their actual size.

On the other hand, and with the aim of encouraging sales to the external market of small and medium-sized companies, up to 75% of the amount of exports will be deducted when calculating the billing.

Limits of busy personnel.

Table 2


A company, in which, at least the 70% of its total annual sales, corresponds to Travel Agency (either wholesaler or retailer) in addition to the amount of personnel, you must also consider the value of your assets, to be categorized as SMEs ?

If the company has more than 70% of its annual sales in any of the activities detailed in annex 4 of the resolution, they categorize alone by the ceilings of employment. Neither sales nor assets are considered to determine your SME status

¿What are the requirements to register as a SME?

Who can register?

Monotributistas, professionals, merchants, companies, small and medium-sized companies, and all human or legal persons who meet the aforementioned requirements, regardless of their seniority.

Companies that perform any activity within "Financial Intermediation and Insurance Service" or "Real Estate Services" can register as SMEs if their assets do not exceed $ 100.000.000.

Who can not register?

Companies that perform any activity within:

  • Services of private homes that hire domestic service.
  • Services of foreign organizations and bodies.
  • Public administration, defense and mandatory social security.
  • Services related to gambling and betting.

What are the steps to register as a SME?

  • Enter the AFIP website with your CUIT and Tax Code.
  • Enter the Tax Code Relationship Manager.
  • Click on the option "Enable Service".
  • Select the AFIP logo and, in "Interactive Services", search and select the service "PYMES Request for Categorization and / or Benefits".
  • Click on "Confirm".
  • In order for the service to appear in your menu, you have to close the session and re-enter with your Tax Code.
  • Enter the service, click on "New" and check that the information is correct.
  • Complete the 1272 form that is displayed.

If you are Inscribed Responsible

  • This is the time to request the benefit of the VAT Payment to 90 days. Click on the box next to the benefit and select the "Yes" option.
  • In the tabs of the fiscal periods you will see the sum of your total annual sales excluding the VAT, the internal tax that could correspond and the 75% of the amount of the exports and you will have to detail to which activity they correspond.
  • Once you have reported the sales, you can submit the Affidavit by clicking on "Submit". If you want to save it to complete it at another time, click on "Record".
  • Once the form is submitted, you have to enter here and complete the requested information.
  • You only have to click on "Next". Keep in mind that when you do, the screen will not change. Slide the cursor up and click on the "Submit" button in the upper right margin.

If you are VAT Exempt

  • Once the form is submitted, you have to enter here and complete the requested information.

If you are Monotributista

  • You only have to click on "Next". Keep in mind that when you do, the screen will not change. Slide the cursor up and click on the "Submit" button in the upper right margin.

You will be able to see the confirmation of the registration in the AFIP e-window service and you will receive the PyME Certificate in your TAD notification tray. If you do not receive it, you can download it here entering the transaction number.

If you do not remember your transaction number, I followed these steps:

  • In AFIP, enter the service "PYMES Request for Categorization and / or Benefits" and click "Accept".
  • In "Actions" click on the drop-down menu and select "Acuse".
  • Click on the PDF icon and look again at the receipt.

Watch the videotutorial How to register your SME in AFIP?

After doing the procedure, how do you ensure the company that is registered as a SME?

After the online process, the AFIP sends you a SME certificate

The SME certificate is the final step and the indispensable document to access the benefit programs and to accredit the status of "Micro, Small and Medium Enterprise" in front of third parties.

More info: Registration:

What are the benefits of being registered as a SME?

All SMEs can access the Benefits, once registered. It is recommended that the company check with your accountant to see how to adhere to each of them, given that depending on the situation in which it is found, you can do it automatically in the same registration and / or from a personalized procedure.

VAT: Deferred payment to 90 days

The benefit must be requested simultaneously with the loading of Form 1272 during the categorization.

The Citizen will receive a notification with the response to his request through the e-teller service confirming or rejecting his adhesion to the benefit.

Once the adhesion to the benefit has been approved, the expiration of the payment of the VAT DDJJ can be corroborated by means of the "Tax Accounts System" at

Important: the presentation of VAT DDJJ will continue to be monthly, but the citizen may enter the balance resulting from said DDJJ on the due date corresponding to the second month immediately following its original maturity.

Income Tax: Payment on account of credits and debits

The tax on bank credits and debits that has been actually entered may be computed as payment on account of the Income Tax as an Affidavit or advance payments, being sufficient requirement to be registered as a Micro, Small or Medium Stretch 1 Industry Sector.

The compensation against advances is instrumented through the presentation in SIAP (AFIP) of Form F798. Likewise, in case the computation operates in the Sworn Statement, it will be consigned in the corresponding application prepared for such purposes.


  • Bank accounts and other transactions must be in the name of the categorized beneficiary.
  • The remnant not computed will not be transferred to future years, except in the amounts authorized by article 13 of the annex of Decree 380 / 01.
  • When the income tax credit plus the amount of the advances exceeds the estimated obligation of the period for said tax, the amount to be paid as advances may be reduced totally or partially.
  • Companies that have been categorized as SMEs up to 31 / 12 / 16 may use this benefit from 10 / 08 / 2016.
  • Companies that have been categorized as SMEs from 01 / 01 / 2017 may use this benefit from the period in which they were registered.

Minimum Presumed Income Tax: Exclusion

The tax on the "Minimum Presumed Profit" will not be applicable to fiscal years started as of 01 / 01 / 2017, and ex officio exclusion will be established.

SME Digital Innovation Program

In order for a SME to have access to special prices, financing and / or credit for acquisitions made in services focused on technology, it must be Registered of SME Enterprises.

Other benefits

VAT: certificate of non-retention

To apply for the certificate of non-retention, the SME must only enter with Tax Code the service "Certificates of Exclusion Ret / Percep of VAT and Certificates of Exclusion Perceptions of VAT - Customs" and select the option "Application for Certificate of Exclusion of Withholding and / o Perception of the Value Added Tax (CNR PYME) ".

Micro Companies: when the VAT DDJJ show a balance of free availability during DOS (2) consecutive fiscal periods prior to the order. Companies that develop construction and mining activities are exempt from the benefit.

Small and Medium Companies 1 Section: the same requirement for the "Micro Companies" described above and that also have a freely available balance in the last VAT DDJJ due on the date of the request, equivalent to at least 10% of the average of the tax determined in the DDJJ of the last TWELVE (12) fiscal periods. Human persons who develop activities in the service sector are exempt from the benefit.

Micro businesses sector Commerce: exclusion in current withholding tax regimes that currently apply to transactions made with debit, credit or purchase cards for the sale of movable assets that are made and that are covered by the VAT refund benefit .

Investments: If the SME is registered in the SME Registry and makes productive investments before the 31 / 12 / 2018, you can request the benefits of the Investment Promotion Program

Productive Recovery Program: Through a simplified procedure workers are given a fixed monthly amount for a period of twelve months. For more information, enter ReproPyME. In



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