CUIT, bank account and directors
Last verified: 24 Oct 2026 · Status: Stable
Every entity needs a CUIT tax number from ARCA. Foreign directors and representatives need their own CUIT or a CDI identification number. Opening a bank account requires the CUIT, registry documents and know your customer files on the beneficial owners.
Key rules
- Entity CUIT. Requested from ARCA after registration (automatic for SAS in the IGJ). The legal representative must link their own CUIT to the entity's and complete biometric data at an ARCA office.
- Foreign individuals. The CDI identifies foreigners without a national ID for tax purposes; it does not allow tax filings. Directors resident abroad may still need a CUIT for some acts.
- Directors. Majority resident for SAs (article 256), with a guarantee. Directors resident abroad must constitute a domicile in Argentina.
- Bank account. Banks apply UIF anti money laundering rules: entity documents, beneficial owner identification at 10% (UIF Resolution 112/2021) and PEP statements.
International comparison
No comparison figures for this topic have been verified from an official source yet, so the cells are left blank on purpose. We only fill a cell from an official registry, statute or the OECD and World Bank datasets.
| Jurisdiction | Comparable rule |
|---|---|
| Argentina | Not yet sourced |
| US (Delaware) | Not yet sourced |
| UK | Not yet sourced |
| Canada | Not yet sourced |
| Chile | Not yet sourced |
| Uruguay | Not yet sourced |
| Brazil | Not yet sourced |
| Singapore | Not yet sourced |
| Estonia | Not yet sourced |
Practical traps
- Biometric registration at ARCA needs an in person visit by the representative.
- Bank onboarding can take weeks; start before the operating date.