01 · Regime
What Convenio Multilateral is
Convenio Multilateral is the framework used to allocate Ingresos Brutos when activity spans more than one Argentine jurisdiction. It is not a Monotributo category.
02 · Signals
When to review multi-jurisdiction activity
Premises, staff, expenses, sales or recurring services outside the main jurisdiction can be signals. No single answer proves an obligation.
03 · Registry
What Padrón Federal does
COMARB describes Registro Único Tributario — Padrón Federal as a shared channel for IIBB registration and data changes.
04 · 2026
All 24 jurisdictions completed the rollout
COMARB says CABA joined the ninth and final stage from 1 August 2026, completing all 24 jurisdictions in Padrón Federal.
05 · Activity codes
NAES is a supporting classification
COMARB publishes the current NAES nomenclator under RG CA 19/2025 and an activity/equivalence annex. A code does not by itself decide territorial treatment.
Review ARCA and NAES codes