Ingresos Brutos · multiple jurisdictions

Convenio Multilateral: does your activity span more than one jurisdiction?

This tool identifies multi-jurisdiction signals to review. It never states that you must register.

Interactive orientation

Situation orientation

Do you carry out activity in more than one province, or in CABA and another province?
Do you have premises, an office, staff, or physical presence in more than one jurisdiction?
Do you regularly provide services to clients located in other jurisdictions?
Do you regularly make sales outside your main jurisdiction?
Are you already registered in local Ingresos Brutos?

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