Convenio Multilateral
For anyone with income or operations in more than one jurisdiction. The tax base is split among the provinces based on income and expense coefficients, and reported on its own forms (monthly CM03/CM04, annual CM05).
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Gross-receipts tax deadlines — Convenio Multilateral
Anyone billing in more than one jurisdiction doesn't pay gross-receipts tax as a local taxpayer: they file under Convenio Multilateral, with its own forms and its own schedule.
Updated as of August 20, 2026
In short
- Applies to anyone billing in more than one jurisdiction — not the local simplified regime for a single province.
- Monthly CM03/CM04, staggered by CUIT; annual CM05, usually due June 30.
- The schedule is set by the Comisión Arbitral (Comarb), unified for the whole country.
First things first
Convenio Multilateral isn't the same as the local regime
Gross-receipts tax (Ingresos Brutos) is a provincial tax, and each jurisdiction has its own regime for small taxpayers who operate only there. Convenio Multilateral is different: it exists to split the tax base among every province where a single taxpayer carries out its activity.
Local simplified regime
For anyone operating in a single jurisdiction and billing below certain caps, with a fixed monthly fee. See the current schedule for CABA and Buenos Aires Province in our Gross-Receipts Tax CABA & PBA guide.
Monthly return
CM03 and CM04: staggered by CUIT
Every month, the Convenio Multilateral return is filed (CM03 for taxpayers, CM04 for collection agents), coordinated across every province by the Comisión Arbitral.
| CUIT ending | Order in the schedule |
|---|---|
| 0, 1, 2 | First group due |
| 3, 4, 5 | Second group |
| 6, 7 | Third group |
| 8, 9 | Last group due |
The full schedule is set by general resolution of the Comisión Arbitral (Comarb) for the whole year, and tends to fall between mid-month and month-end. If a date coincides with a national holiday, it shifts to the next business day.
Once a year
CM05: the annual return
June 30
Usual CM05 due date
annual return for the prior period
SIFERE / SIRCREB
Collection systems
with their own schedule for withholding and collection agents
If, besides being a taxpayer, your company is also a collection agent (withholding or collecting gross-receipts tax from third parties), additional schedules apply depending on the system you fall under — SIFERE, SIRCAR, SIRCREB, SIRCUPA, or SIRTAC — with their own due dates, also confirmed each year by Comisión Arbitral resolution.
Frequently Asked Questions
How do I know if I should file under Convenio Multilateral?
It applies when the activity is carried out in more than one jurisdiction — for example, a company based in CABA that sells or provides services in Buenos Aires Province or other provinces. If all the activity happens in a single jurisdiction, the local regime for that province applies instead.
Does the Convenio Multilateral return replace local returns?
Not exactly: CM03/CM04 is the unified return that allocates the tax base across jurisdictions, but the tax itself is paid to each province based on its coefficient. It's a coordination mechanism, not a replacement of each province's own taxing authority.
What happens if I start operating in a new jurisdiction mid-year?
You need to register in that jurisdiction and add it to the Convenio Multilateral coefficient allocation. Coefficient calculation has specific rules for mid-year additions, so it's worth reviewing your case with an accountant before the first filing.
Is the Convenio Multilateral deadline the same in every province?
Yes, for CM03/CM04 the schedule is set uniformly nationwide by the Comisión Arbitral, staggered by CUIT. That's different from local simplified-regime deadlines, which each jurisdiction sets on its own.
Where do I find this month's exact due date?
Here we explain the general structure of the schedule. Each month's specific dates are published on our blog with the full deadline calendar.
Operating in more than one jurisdiction?
We handle Convenio Multilateral filings, coefficient calculations, and returns in every province.