Guide · Section 4
Entities and setup
How to choose, set up and run an Argentine vehicle: the corporation (SA and single shareholder SAU), the simplified corporation (SAS), the limited liability company (SRL) and the branch of a foreign company. In the City of Buenos Aires the registry is the Inspección General de Justicia (IGJ); each province has its own registry and rules.
- SA and SAU (corporation)The sociedad anónima (SA) is the standard vehicle for larger and regulated businesses and for foreign subsidiaries. It is governed by Law 19.550. Minimum...
- SAS (simplified corporation)The SAS was created by Law 27.349 in 2017 for fast, digital incorporation. In the City of Buenos Aires it is filed 100% online through the TAD platform....
- SRL (limited liability company)The sociedad de responsabilidad limitada (SRL) suits closely held businesses. It has 2 to 50 partners whose liability is limited to their quotas. There is no...
- Branch and foreign company registrationA foreign company that acts habitually in Argentina must register a branch under article 118 of Law 19.550. A foreign company that holds shares in an Argentine...
- IGJ vs provincial registriesCorporate registration is provincial. The IGJ registers companies domiciled in the City of Buenos Aires. Each province has its own public registry with its own...
- Notaries, apostilles and book rubricationArgentine corporate practice still relies on notaries, apostilles and stamped books. Foreign documents need an apostille under the Hague Convention (Law...
- CUIT, bank account and directorsEvery entity needs a CUIT tax number from ARCA. Foreign directors and representatives need their own CUIT or a CDI identification number. Opening a bank...
- Beneficial ownershipCompanies must identify their beneficial owners, the individuals who hold at least 10% of capital or votes or otherwise exercise final control (UIF Resolution...
- Annual complianceEach year an Argentine company approves financial statements at the shareholders' meeting, files them with the registry, files tax returns, and renews...
- Joint ventures (UTE) and trusts coming soon
- M&A, mergers and spin offs coming soon
- Dissolution and liquidation coming soon
Last updated: 24 Oct 2026