Your first 90 days doing business in Argentina: a step by step plan

Key rules

The 90 day plan at a glance

The table is the short version. The detailed day by day plan is in "Step by step procedure" below. Weeks are counted from the day the foreign parent's board approves the project (Day 1).

1. Choosing the vehicle

• SRL. Two to fifty partners (LGS arts. 1 and 146); quotas of equal value, ARS 10 or multiples (art. 148); 25% of cash contributions paid at signing, balance within two years, contributions in kind in full (art. 149); every partner jointly and without limit guarantees to third parties that all contributions are paid in (art. 150); managed by one or more gerentes (art. 157). If one partner holds the majority, a contract amendment under the default rule also needs another partner's vote (art. 160). A 95/5 subsidiary therefore gives the 5% partner a veto unless the contract sets its own majority.
• SAS. One or more shareholders (SAS Law art. 34); minimum capital 2 × SMVM at incorporation (art. 40); 25% of cash at subscription and the balance within two years (art. 41); management by one or more individuals, with at least one alternate if there is no supervisory body (art. 50), and at least one manager with real domicile in Argentina (art. 51). Registration "within 24 hours" counted from the business day after filing applies only with the registry's model bylaws (art. 38), and automatic registration remains suspended in CABA (IGJ RG 12/2024 art. 3). The SAS is not an eligible RIGI vehicle (Law 27.742 art. 169, which lists SAs, SRLs, branches and others).
• SA and SAU. Minimum capital ARS 30,000,000 (LGS art. 186, Decree 209/2024); an absolute majority of directors must have real domicile in Argentina and every director must give a special domicile in Argentina (art. 256). DNU 70/2023 did not amend art. 256 (its LGS changes are arts. 30, 77 and 299; DNU 70/2023 arts. 49, 346 and 347). Stock companies pay the IGJ annual fee (DA 46/2001 art. 4).
• Branch. A foreign company that trades habitually through a branch registers under LGS art. 118; that registration also covers art. 123 (IGJ Rules art. 166). Branch accounts are filed within 120 days of year end (art. 175). See Branch.
• Residence of SRL managers. Every manager must give a special domicile in Argentina (IGJ Rules art. 104(5)). Whether the SA majority residence rule of art. 256 binds SRL managers through the general reference in art. 157 is not settled in the texts reviewed, and no IGJ rule says so expressly (unconfirmed). The prudent course is a resident majority, or a sole resident manager.
• Regulated activities. Insurance, banking and mutual guarantee companies need authorisation before registration (IGJ Rules art. 46). Sector caps on foreign ownership (media, border zone land and others) are listed in the restricted sectors page.

2. Foreign documents: apostille, translation, powers

• Argentina is party to the Apostille Convention (Law 23.458, BO 21 April 1987). A public document from another contracting State needs only the apostille of the issuing State (Convention arts. 2 to 5). Documents from non contracting States need legalisation through the Argentine consulate (unconfirmed). Whether the United States and other home States are contracting parties must be checked against the Convention status list, which is not in the sources (unconfirmed).
• Foreign documents filed at the IGJ must be apostilled or legalised and accompanied by a Spanish version by a sworn public translator whose signature is legalised by the translators' professional association (IGJ Rules art. 34(6); Law 20.305 art. 6). In CABA that body is the Colegio de Traductores Públicos (Law 20.305 art. 9).
• Documents from the foreign company must be signed by an officer whose powers are certified by a notary or public official, or protocolised by an Argentine notary. A digital resolution printed on paper is accepted if apostilled and verifiable (IGJ Rules art. 203, as replaced by RG 4/2026 art. 13).
• Foreign documents filed with ARCA must also be legalised or apostilled and translated when not in Spanish (RG 5803/2025 art. 31).
• The good standing certificate must be no older than six months when filed (IGJ Rules art. 164(1)(a)). Plan the timing so that apostille and translation delays do not make it stale.

3. Tax identifiers for foreign shareholders, managers and directors

• Non resident individuals (a foreign partner, shareholder, manager or director) obtain a CUIT through "Presentaciones Digitales", procedure "Alta CUIT personas humanas, Situaciones especiales", filed by a representative or authorised person domiciled in Argentina, with form F. 460 F/PD, passport and proof of the representation and of non resident status; or in person at ARCA while visiting (RG 5803/2025 art. 6).
• Foreign residents in Argentina without a DNI (for example a holder of a transitory or temporary residence still waiting for a DNI) obtain a provisional CUIT with F. 460 F/PD and proof of the migration file, valid up to two years or the admitted stay (art. 4); it is replaced within 10 administrative business days of obtaining a DNI (art. 5).
• Foreign legal entities with no tax reason to hold a CUIT, such as a foreign parent that only holds shares, obtain a CDI in "Inscripción y Modificación de Personas Jurídicas", key type "CDI", with the Annex III documents; the domicile declared is that of its attorney or representative in Argentina (art. 19). Changes are reported within 30 administrative business days (art. 20).
• Legacy CDIs for individuals stay valid until the holder must change registration data, when ARCA converts them into a CUIT (art. 33(b)).
• Conflict with the SAS Law. The SAS Law still says foreign managers must hold a CDI (art. 51) and that non resident shareholders may obtain a CDI within 24 hours (art. 60(2)). ARCA no longer issues CDIs to individuals. The practical reading is that a CUIT under RG 5803/2025 art. 6 meets the requirement, but no IGJ or ARCA text in the sources says so expressly (unconfirmed).
• Clave Fiscal. Level 3 is obtained through the mobile app (which needs an Argentine DNI) or in person at an ARCA office; a foreigner with no Argentine residence shows a passport (RG 5048/2021, Annex I, A.3). A non resident who cannot attend can act through an Administrator of Relations by Proxy (RG 5048 art. 6). Delegations must be accepted by the delegate with level 3 (art. 12).
• ARCA can block the company CUIT if any partner's or manager's identifier is nonexistent, deceased, bankrupt or inactive, including inactivity for being on the unreliable taxpayer base (RG 5803/2025 art. 13). Check every participant's status before filing.
• Directors and managers as self employed. Individuals who habitually direct, administer or manage a for profit company in Argentina are compulsorily covered as self employed (autónomos), even if unpaid (Law 24.241 art. 2(b)(1)). RG 5803/2025 art. 6 expressly contemplates non residents in that position. Whether an occasional non resident director acts "habitually in the Republic" is a question of fact (unconfirmed). The October 2026 monthly contribution for the lowest minimum category (I) is ARS 78,271.56 (US$50.05) (ARCA values from 15 October 2026); which category applies to a company manager is not stated in the source held (unconfirmed).

4. IGJ registration: company and foreign shareholder

• A foreign company that takes part in the incorporation must register under LGS art. 123 (or already be registered under art. 118) (IGJ Rules art. 53(2), as replaced by RG 11/2026). Filing list (art. 164(1), as replaced by RG 4/2026 art. 2): good standing certificate under 6 months; bylaws and amendments certified by a notary or the home registry (a consolidated text or, for minor amendments, a representative's note is accepted); resolution deciding the registration and appointing the legal representative with powers; representative's acceptance and special domicile (optionally electronic); PEP and beneficial owner statements (arts. 414 and 421).
• Joint filing. The art. 123 file and the local incorporation can be lodged together; the local company is registered only once the foreign file is complete (art. 164, closing paragraph).
• Higher scrutiny. Companies from non cooperative tax jurisdictions or FATF high risk jurisdictions are assessed restrictively and may be asked for more documents (art. 168).
• Unregistered foreign partner. Registrable acts in which its vote was decisive cannot be registered until it registers (art. 190).
• Signing. Public deed, or private instrument with certified signatures, or ratification before an IGJ officer (LGS arts. 4 and 5; IGJ Rules art. 34). For the SAS, an electronic document digitally signed by all founding shareholders is also accepted (RG 6/2017, Annex A, art. 7(a), as replaced by RG 11/2026 art. 12). Whether a fully digitally signed SRL contract is accepted is not clear from the texts (unconfirmed).
• Filing window. File within 20 days of signing; 30 more days to complete (LGS art. 6).
• Proof of capital paid in (IGJ Rules art. 62, as replaced by RG 11/2026 art. 8): a bank deposit or transfer slip in the company's name; a notary's statement that funds were received or credited to the managers' or company's account; a system certificate; or, if the amount to be paid in is not above 2 × SMVM, a sworn statement by the founders or managers. The notary route avoids the problem of needing a company bank account before the company has a CUIT.
• Managers' guarantee. No minimum amount and free form, including a sworn undertaking (caución juratoria); alternates give it only when they take office (IGJ Rules art. 70, as replaced by RG 3/2026 art. 3).
• Purpose clause. "Any lawful activity" is accepted expressly only for the SAS; an SRL should list categories of activity (IGJ Rules art. 61).
• Notifications. Every IGJ filer constitutes an electronic domicile by declaring a CUIT linked to the platform, with email as fallback; observations are deemed notified the business day after posting and must be answered within 20 days (IGJ Rules arts. 12 and 13, as replaced by RG 10/2026). Filing needs Clave Fiscal level 3 (art. 5, as replaced by RG 7/2026).
• Registration certificate. Since 10 August 2026 all IGJ registrations are delivered as digitally signed certificates through TAD (IGJ Res. 5/2026; IGJ notice of 7 August 2026).
• Books. Rubricate the minutes, journal and inventory and balance sheet books within 90 days of registration through a CABA notary who files on TAD (IGJ Rules arts. 395 to 397). The SAS keeps its four books digitally, enabled automatically on registration (SAS Law art. 58; RG 6/2017 art. 51).
• No legal processing term for an unprecalified incorporation appears in the texts. Precalified filings are reviewed in 10 business days with one professional opinion and 15 with two (IGJ Rules art. 48(2)) (unconfirmed).

5. Company CUIT and electronic tax domicile

• General procedure (SRL and SA outside art. 299). The legal representative applies with Clave Fiscal level 3 in "Inscripción y Modificación de Personas Jurídicas", option "Alta nueva persona jurídica", key type CUIT, listing the partners, the legal representative of each corporate partner and all officers (RG 5803/2025 art. 10). Documents are filed in PDF digitally certified by a notary or the registry, or on paper at ARCA within 30 calendar days with F. 420/E (art. 11; Annex II).
• Pending registration. A company that has only started registration can get a CUIT, then has 90 calendar days to report the registry code and date, extendable once by 90; after that ARCA gives 30 calendar days' notice and inactivates the CUIT (art. 12).
• CABA SAS. The IGJ sends the request to ARCA, which assigns the CUIT and enables the electronic tax domicile and returns them with the registration (Joint Resolution 4098/2017 arts. 3 and 4; RG 5803/2025 Annex I). The SAS Law gives a 24 hour entitlement to the CUIT (art. 60(2)) and 12 months to prove the domicile to ARCA (art. 60(2)).
• Electronic tax domicile (DFE). Mandatory, constituted with the CUIT procedure; notices are deemed served on opening or at 00:00 on the Monday after they are made available (RG 4280 art. 7). Breaches of the fiscal domicile rules carry a fine of ARS 150,000 to ARS 35,000,000 (US$95.91 to US$22,379.95) (Law 11.683 art. 39, amounts as replaced by Law 27.799, BO 2 January 2026).
• Changes of name, officers, members or duration are reported to ARCA within 10 administrative business days (RG 5803/2025 art. 17).

6. Bank account

• For a legal person the bank records name, domiciles, bylaws date, purpose, duration and registration data, pulls the CUIT electronically from ARCA and may pull the registered bylaws from the registry; it collects data and a PEP statement for each signatory (BCRA "Reglamentación de la cuenta corriente bancaria", points 1.3.1 and 1.3.2).
• A foreign company not registered in Argentina can only open accounts in the personal names of its members or representatives (point 1.3.2.4). In practice the foreign parent's money goes to the local company's own account once it exists.
• SAS. Only the registered instrument and CUIT are required, and the account must be operational the next banking day (point 1.3.2; SAS Law art. 60(1)).
• Remote opening is allowed if the bank verifies identity, powers and data; the company delivers a certified copy of its registered bylaws within 60 calendar days unless the bank obtains it electronically (BCRA "Depósitos de ahorro", point 4.16.1.3).
• UIF rules. The bank identifies the owners and verifies beneficial owners (UIF Res. 14/2023 art. 23), rates risk (arts. 29 and 30; foreign PEPs are high risk) and builds a transactional profile without requiring tax returns (art. 37, as replaced by UIF Res. 78/2025 art. 5). Cash deposits of 40 SMVM or more trigger depositor identification (art. 42).
• Bank tax. Credits and debits in Argentine bank accounts are each taxed at 0.6%, with 33% of the tax at that rate creditable against income tax as a general rule (100% for micro and small enterprises) (Law 25.413 art. 1; Regulatory Decree art. 13, per the bank tax page). Whether any exemption applies to the credit of a foreign capital contribution is not covered in the sources reviewed (unconfirmed).

7. ARCA tax registration

• After the CUIT is assigned, the company declares its activities and registers for taxes in "Sistema Registral" (RG 5803/2025 art. 16). Every VAT subject must register (VAT Law art. 36).
• Income tax. Companies pay on the 2026 scale: 25% up to ARS 133,514,185.74 of net taxable income; ARS 33,378,546.43 plus 30% on the excess up to ARS 1,335,141,857.38; ARS 393,866,847.93 plus 35% above (Income Tax Law, ITL, art. 73(a); ARCA scale 2026). Dividends to individuals and foreign beneficiaries bear a 7% final withholding (ITL art. 97). See Corporate income tax.
• VAT. 21% general rate (VAT Law art. 28); services rendered in Argentina but used abroad get export treatment (art. 1(b), second paragraph; art. 43). Imported services from foreign providers are self assessed (art. 1(d)). See VAT.
• Personal assets tax as substitute taxpayer. The company pays 0.50% of the proportional equity value of shares or quotas held by individuals (resident or not) and by foreign entities, as a single and final payment (Law 23.966, article after art. 25; valuation art. 22(h)). Register it as "Responsable por deuda ajena: Bienes Personales" and report the foreign holders under "Relaciones" (RG 5803/2025 art. 8, per the CUIT page) (unconfirmed).
• Withholding agent duties follow from specific ARCA regimes (for example employee income tax under RG 4003 and payments abroad); see Withholdings.

8. Gross income tax (Ingresos Brutos) and the Convenio Multilateral

• A taxpayer with all activity in one jurisdiction is a local taxpayer there. Activities carried out in two or more jurisdictions from a single economic process fall under the Convenio Multilateral (CM art. 1), including remote sales where any expense is incurred in connection with the other jurisdiction (CM art. 1, last paragraph; RG CA 5/2021 arts. 1 to 3 on digital presence).
• Local taxpayers in CABA register online with a miBA account level 3, assigning the "Ingresos Brutos" service and choosing "Alta ISIB", category "Régimen General" (AGIP procedure 79, accessed 26 October 2026), and file through e-SICOL.
• Convenio Multilateral taxpayers register through the RUT Padrón Federal in ARCA's "Sistema Registral" (RG CA 5/2019 art. 2) and file monthly in SIFERE WEB (form CM03 or CM04) and annually (CM05).
• CABA rates 2026. 3.00% for most services and commerce, higher above prior year income thresholds; 1.00% manufacturing; exports of services "effected abroad" exempt (CF art. 298(23)) (per the CABA page, citing Tax Law 2026 as amended by Law 6948). Whether an exporter of services must still register with AGIP to use the exemption is not stated in the AGIP pages held (unconfirmed).
• Timing. Register before you start activity (unconfirmed). No registration fee appears in the sources (unconfirmed).

9. Employer registration, ART and the FAL

• Employer registration. The employer registers with ARCA (Law 24.241 art. 12(a)); registration with ARCA is sufficient for all labor registration purposes (LCT art. 52; Law 27.802 art. 155). The employer record in the "Registro" includes the ART contracted, the obras sociales, the collective agreement(s) and the place of work (RG 2988/2010 art. 5(a)).
• Each hire. The hire is entered in "Simplificación Registral" no later than the day before work starts (RG 2988/2010 art. 3(b)), or by the start of work for the activities in its Annex I (art. 3(a)). Terminations are reported within 5 calendar days (art. 4). A worker not registered from day one loses the employer the probation period (LCT art. 92 bis, last paragraph).
• ART. Every employer must self insure or contract an ART of its choice; the ART cannot refuse; the premium is a monthly employer charge on the pension contribution base, paid with the social security return (Law 24.557 arts. 3, 23 and 27). Premium rates are set by each insurer's schedule and are not in the sources (unconfirmed). Failing to insure makes the employer directly liable for all benefits (art. 28). Not paying or declaring premiums after 15 days' formal notice carries 6 months to 4 years of prison for the responsible directors and managers (art. 32).
• Contributions. Employer unified rate 18% (or 20.40% for large services or commerce employers above the SEPyME "mediana tramo 2" sales limit), base reduced by ARS 7,003.68 per worker, a further ARS 10,000 in total for employers with up to 25 employees, plus 6% obra social; employee withholdings 11% pension, 3% PAMI and 3% obra social (Law 27.541 arts. 19, 22 and 23; Law 23.660 art. 16; Law 24.241 art. 11; Law 19.032 art. 8). Base limits from the September 2026 accrual period: minimum ARS 144,363.55, maximum ARS 4,691,748.47 (ANSES Res. 257/2026 art. 3). See Payroll.
• FAL. From 1 December 2026 private employers pay 1% (large) or 2.5% (MiPyME with certificate) of the pension base into their own FAL account, offset by an equal reduction of employer contributions, so the net cost is nil except for RIFL hires (Law 27.802 arts. 60 and 76; Decree 408/2026 art. 24; Decree 315/2026 art. 8). Open the account with a CNV authorised entity and report the "ID FAL" in Simplificación Registral before the first contribution (Decree 408/2026 arts. 8 and 9; RG 5907/2026 art. 6). Open point: RG 5907/2026 starts collection with the November 2026 accrual period while Decree 1228/2026 sets entry into force at 1 December 2026 (unconfirmed).
• RIFL. Qualifying new hires registered between 1 May 2026 and 30 April 2027 can carry reduced employer rates for 48 months; the option is exercised at registration and cannot be claimed retroactively (Law 27.802 arts. 156 to 163; Decree 315/2026 arts. 1 and 10).

10. Labor: contracts, probation and collective agreements

• Contracts are indefinite unless a justified fixed term is agreed in writing (LCT art. 90). Probation is 6 months, extendable by collective agreement to 8 months (6 to 100 workers) or 1 year (up to 5 workers) (LCT art. 92 bis, as replaced by Law 27.742 art. 91).
• Severance after probation: one month of the capped "monthly, normal and habitual" salary per year of service or fraction above three months (LCT art. 245, as replaced by Law 27.802 art. 51). See Employment contracts and severance.
• Identify the collective agreement that covers the activity: it sets salary scales and categories (see Collective agreements). Foreign staff need a residence that permits work (see Foreign workers).

11. FX: bringing in the capital and recording it

• No general obligation to settle a capital contribution was found in the FX rules (Section 2 covers exports, financial debt and other inflows), but only a contribution brought in and settled through the FX market qualifies for later repatriation without BCRA approval (point 3.13.1.7) and for the 30% dividend route of point 3.4.4.4 (per the foreign investment page) (unconfirmed).
• Repatriation clock. For contributions settled from 21 April 2025, at least 180 calendar days after settlement; for contributions settled between 2 October 2020 and 20 April 2025, two years (point 3.13.1.7). The company must not control a local financial entity. A repatriation by capital reduction also needs the corporate steps completed and the peso liability to the non resident declared in the survey (point 3.13.1, final paragraph).
• Evidence. Every FX operation is documented in a boleto de cambio, which is the client's sworn statement including the concept code (points 1.4 and 5.3). Keep the boleto, SWIFT message and settlement advice for the life of the investment. The BCRA concept code for direct investment contributions is not in the consolidated text held (unconfirmed).
• BCRA survey. Residents with external liabilities at any quarter end file the Relevamiento de activos y pasivos externos within 45 calendar days of the quarter end; those with external assets and liabilities of US$50 million or more also file annually within 180 days (Com. A 6401, Annex points 2 and 6, as replaced by Com. A 6795). The survey lists "equity participations in the reporting company" among the positions to declare (Com. A 6401, Annex point 7(c)), so an Argentine company with a non resident shareholder should expect to file (unconfirmed). Banks check the survey before paying dividends (FX rules, point 3.4.3).
• Dividends. Access without prior approval requires profits from regular and audited annual financial statements of fiscal years starting on or after 1 January 2025 (point 3.4.4.1). Plan an audit from year one even where company law does not require one. See Dividends and profits.

12. Invoicing setup

• VAT registered, VAT exempt and non VAT subjects, and Monotributo taxpayers, must issue electronic invoices under RG 4291 or use a fiscal controller for all domestic operations (RG 4290 art. 6, as replaced by RG 5893/2026, BO 31 August 2026). Some must use only electronic invoices, including MiPyMEs selling to companies that adhered to the MiPyME electronic credit invoice regime of Law 27.440 (RG 4290 art. 7).
• Authorisation (the CAE) is requested through the "WebService" or the "Comprobantes en línea" service, which needs Clave Fiscal level 3 (RG 4291 art. 6). Each request is made from a point of sale enabled in "Administración de Puntos de Venta y Domicilios", distinct from points of sale used for other systems, with correlative numbering (art. 11).
• Invoices to registered taxpayers show VAT separately; since 1 January 2025 invoices to final consumers, exempt subjects and Monotributo taxpayers also show VAT separately (VAT Law arts. 37 and 39, as replaced by Law 27.743 art. 98).
• Invoice classes A, B and C and their notes and receipts are listed in RG 4290 art. 3. The class used for exports ("E") and its rules are not in the texts held (unconfirmed).

13. First filings

• VAT: monthly return and payment (VAT Law art. 27) from the first month of registration; due dates by CUIT ending are set by ARCA (unconfirmed).
• Gross income tax: monthly, from the start period declared (e-SICOL for local; SIFERE WEB for CM).
• Payroll: F. 931 through "Declaración en línea" (version 48 from 1 November 2026), paid by VEP with withholdings, contributions, ART premium and FAL (RG 5907/2026 arts. 10 and 17).
• BCRA survey: for the quarter in which the contribution arrived, within 45 days of quarter end.
• Annual cycle: income tax return (F. 713) in the fifth month after year end; financial statements uploaded in the sixth month (RG 4626 arts. 4 and 6); personal assets substitute return in June (RG 2151 art. 33); shareholdings and beneficial owners return on 28, 29 or 30 July by CUIT ending (RG 4697 art. 7). See Annual compliance.
• Late filing fine for a company's determinative return: ARS 440,000 (US$281.35), halved if paid with the return within 15 days of notice (Law 11.683 art. 38, as amended by Law 27.799). A company that stops filing can have its CUIT limited and lose invoicing (RG 3832 arts. 2 and 6).

14. Beneficial ownership

• The UIF test is at least 10% of capital or votes, or final control by other means; failing that, the managers are treated as beneficial owners (UIF Res. 112/2021 art. 2). Clients must notify each bank of changes within 30 calendar days (art. 5).
• IGJ: every registrable filing must carry a beneficial owner sworn statement completed in the IGJ application, describing the chain up to individuals with supporting documents, once per calendar year with the first filing; nothing is registered without it (IGJ Rules arts. 421 and 422).
• ARCA: the Public Registry of Beneficial Owners (Law 27.739 arts. 28 to 33) is fed by the annual RG 4697/2020 shareholdings return (no threshold for unlisted companies) and the RG 3312 trust return, due 28 to 30 July (RG 5529/2024 arts. 2 and 3; RG 4697 arts. 2 and 7). Share transfers and director changes go to ARCA within 10 business days (RG 4697 arts. 9 and 12). Late filing: up to ARS 10,000,000 (US$6,394.27) for a company (Law 11.683, article after art. 38). See Beneficial ownership.

15. Compliance officer and other compliance items

• AML compliance officer. Required only for UIF reporting parties (Law 25.246 art. 20). The officer must sit on the board; all board members remain jointly liable (art. 21(f)); sector rules add a titular and an alternate registered with the UIF, with real and electronic domicile in Argentina (for example UIF Res. 200/2024 art. 11; UIF Res. 14/2023 art. 11). A party that starts a covered activity registers with the UIF between the 1st and 30th of the month it starts (UIF Res. 50/2011 art. 3). See AML and KYC.
• IGJ AML statement. Only art. 299 companies that are UIF reporting parties file the annual statement by the last business day of February (IGJ Rules art. 415, per the annual compliance page).
• Personal data. Databases beyond exclusively personal use must be registered with the Registro Nacional de Bases de Datos, online and free (Law 25.326 arts. 21 and 24; AAIP Res. 132/2018 arts. 1 and 4). Transfers to the United States need consent, model clauses or another safeguard (Disp. DNPDP 60/2016 art. 3, as replaced by AAIP Res. 34/2019). See Data protection.
• Integrity program. A Law 27.401 integrity program is compulsory only for companies contracting with the national State above the art. 24 threshold (per the anticorruption page); otherwise it is a defence and mitigation tool.

Step by step

The plan below is for a foreign parent setting up an SRL or SA subsidiary in CABA. Steps that only apply to an SAS are flagged. Durations marked "editorial estimate" are not official (unconfirmed).

Phase 0. Before Day 1: decisions that change everything

1. Activity check. Confirm the activity needs no prior licence (banking, insurance and mutual guarantee need authorisation before registration, IGJ Rules art. 46) and is not in a restricted sector. If the activity is listed in Law 25.246 art. 20 (payments, lending, brokerage, real estate brokerage, virtual assets and others), you are a UIF reporting party and must budget a compliance officer and UIF registration.
2. Vehicle. SRL if you have two partners who will stay, want transfer restrictions and simple governance, or may need RIGI; SAS for a single founder or quick setup without RIGI; SA if you need share classes for investors, a single shareholder (as SAU) or a large project. See the deep pages.
3. Second partner for an SRL. Decide who holds the minority: a second group entity (then two art. 123 registrations and two CDIs), a non resident individual officer (a CUIT under RG 5803/2025 art. 6, no art. 123 file), or a local partner (who gets a default veto on amendments under LGS art. 160 unless the contract sets its own majority).
4. People. Appoint a resident manager or a resident majority (SRL, prudent reading of arts. 157 and 256), at least one resident manager plus an alternate (SAS arts. 50 and 51), or a resident majority of directors (SA art. 256). Appoint the art. 123 legal representative in Argentina. Decide who will hold Clave Fiscal level 3 for the company.
5. Jurisdiction. CABA (IGJ) or a province. Remember provincial registries have their own rules and that ARCA lists separate joint regimes for Buenos Aires Province and Córdoba (RG 5803/2025 Annex I).

Phase 1. Days 1 to 30: foreign paperwork and identifiers

1. Day 1 to 3. Parent board resolution: participate in the Argentine company, register under LGS art. 123, appoint the legal representative with powers, grant powers to sign the incorporation (IGJ Rules art. 164(1)(c); art. 53(1)).
2. Day 1 to 10. Order the home registry good standing certificate. Time it so that it is still under six months old on the IGJ filing date (art. 164(1)(a)). Obtain certified bylaws or a certified consolidated text (art. 164(1)(b)).
3. Day 1 to 15. Map the ownership chain to every individual with 10% or more, or with control, and collect supporting documents (UIF Res. 112/2021 art. 2; IGJ Rules art. 421). Prepare PEP statements (art. 414).
4. Day 5 to 20. Notarise signatures and powers abroad; apostille each document (Law 23.458) or legalise through the consulate in a non Hague State (unconfirmed). Courier originals to Buenos Aires.
5. Day 5 to 30. Each non resident individual partner, manager or director signs a power for the local representative to request a CUIT (RG 5803/2025 art. 6) and, if they will not attend ARCA in person, to act as Administrator of Relations by Proxy (RG 5048 art. 6). The proof of foreign residence must be apostilled and translated (RG 5048 Annex II, B(d)).
6. Day 10 to 30. The representative files the CUIT applications in "Presentaciones Digitales" (F. 460 F/PD) and the parent's CDI in "Inscripción y Modificación de Personas Jurídicas" with Annex III documents (RG 5803/2025 arts. 6 and 19). No legal processing time is set (unconfirmed).
7. Day 10 to 30. Everyone who will sign at the IGJ or ARCA obtains Clave Fiscal level 3: with a DNI through the app; without one, in person at ARCA with a passport (RG 5048 Annex I, A.3).
8. Day 20 to 35. Sworn translation of the foreign documents and legalisation of the translator's signature by the Colegio (IGJ Rules art. 34(6)). Editorial estimate: about a week (unconfirmed).

Phase 2. Days 25 to 45: sign, pay in, publish, file

1. Name. Optionally reserve up to three names for 30 days (IGJ Rules art. 59). Check names against trade marks yourself (CCyC art. 151).
2. Draft the contract or bylaws. SRL: the LGS art. 11 items plus transfer restrictions (art. 153), majorities (art. 160), managers and guarantee (art. 157; IGJ Rules art. 70), year end, arbitration if wanted (IGJ Rules art. 69). SAS: adopt the IGJ model (RG 12/2024 Annex A1) for the 24 hour track, or bespoke bylaws with the art. 36 items.
3. Sign. Before a CABA notary (certified signatures or deed), by ratification at the IGJ, or for an SAS by digital signature of all founders. Partners abroad sign through the attorney appointed in step 6. The 20 day filing clock starts (LGS art. 6).
4. Pay in 25% of cash capital. Use the notary statement route if the company has no account yet (IGJ Rules art. 62(2)). If the amount to be paid is not above 2 × SMVM, a sworn statement in the contract suffices (art. 62(4)).
5. Optional: company CUIT "with registration pending" right after signing, attaching the contract and proof that registration has started, if a bank or supplier needs a CUIT early (RG 5803/2025 art. 12; Annex II(A)(2)). Diary the 90 day term.
6. Publish the one day notice in the Boletín Oficial with the LGS art. 10 data, purpose in full and name exactly as in the contract (IGJ Rules art. 10). SAS: use the IGJ model notice (RG 12/2024 Annex A2).
7. File online with Clave Fiscal level 3 (IGJ Rules art. 5): the contract; name reservation; office address document if separate; managers' acceptance; proof of contributions; proof of publication; PEP and RePET statements (art. 74); beneficial owner statement (art. 421); the art. 123 file of the parent, jointly (art. 164); the fee payment; an electronic domicile CUIT and fallback email (art. 12). No precalification opinion is needed (art. 47), but state the managers' guarantee in the contract or acceptance (art. 70).

Phase 3. Days 45 to 70: IGJ review and registration

1. Track daily. Observations are deemed notified the business day after posting; answer within 20 days (IGJ Rules art. 13). Against contradictory or unlawful observations, ask the superior to review (5 days) or file a request to speed up, tacitly rejected after 5 days (art. 31).
2. Registration. The IGJ sends a digitally signed certificate through TAD to the authorised person (IGJ Res. 5/2026 arts. 2 to 4). The SRL is a regular company from registration (LGS art. 7). Editorial estimate for IGJ review without observations: 2 to 5 weeks (unconfirmed).
3. SAS only. The CUIT and electronic tax domicile come back with the registration (Joint Resolution 4098/2017 arts. 3 and 4).

Phase 4. Days 60 to 80: CUIT, bank, taxes

1. Company CUIT (or report the registration on the pending CUIT within the 90 days) with the registered contract and IGJ certificate, digitally certified by a notary (RG 5803/2025 arts. 10 to 12). The CUIT goes to the electronic tax domicile of the Administrator of Relations (art. 15).
2. Delegate ARCA services to the accountant as an external user, who accepts the delegation with level 3 (RG 5048 arts. 9 and 12). If there are several legal representatives, file the Annex III note designating the one who uses the Clave Fiscal (art. 8).
3. Register taxes and activities in "Sistema Registral": VAT, income tax, personal assets substitute, employer if hiring (RG 5803/2025 art. 16).
4. Gross income tax. CABA local: miBA level 3, "Alta ISIB" (AGIP procedure 79). Multilateral: Padrón Federal (RG CA 5/2019 art. 2). Decide this from a list of every jurisdiction where you will have customers or expenses (CM art. 1, last paragraph).
5. Bank. Ask for the bank's checklist and tariff (BCRA current account point 1.4.2), deliver officers' data and PEP statements, shareholding and beneficial owners, and the expected activity and origin of funds (but not tax returns) (UIF Res. 14/2023 arts. 23 and 37). Editorial estimate: 1 to 3 weeks for a foreign owned SRL (unconfirmed); SAS next banking day by rule.
6. Invoicing. Enable a point of sale in "Administración de Puntos de Venta y Domicilios" and choose "Comprobantes en línea" or a WebService (RG 4291 arts. 6 and 11). Test an invoice before the first sale.

Phase 5. Days 70 to 90: money in, people in, first returns

1. Capital inflow. The parent wires the 25% (and any further funding) to the company's account; the company instructs the bank to settle it in the FX market under the direct investment concept. Keep the boleto, SWIFT and advice (FX rules points 1.4 and 5.3). The 180 day repatriation clock starts on settlement (point 3.13.1.7(i)).
2. Books. Rubricate the books within 90 days of registration (IGJ Rules art. 397), or for an SAS check that the digital books are enabled (RG 6/2017 art. 51).
3. Employer setup. Register as employer, contract an ART, open the FAL account from 1 December 2026 and report the ID FAL, check the MiPyME characterisation that drives the FAL rate (RG 5907/2026 arts. 2 and 6; Decree 408/2026 arts. 8 and 9).
4. Hire. Written contract terms, collective agreement category, registration in Simplificación Registral no later than the day before the start (RG 2988/2010 art. 3(b)), RIFL option at registration if eligible (Decree 315/2026 art. 10), salary account (LCT art. 124).
5. First returns. Monthly VAT and gross income returns for the first month of activity; F. 931 for the first payroll month; BCRA survey within 45 days after the quarter in which the contribution arrived; data protection database registration if you process customer or employee data (Law 25.326 art. 21).
6. Diary the year. Load the annual compliance calendar: financial statements and audit, income tax in month five, personal assets substitute in June, RG 4697 return in late July, IGJ beneficial owner statement with the first filing of each year, two year deadline for the capital balance.

Costs and timelines

A. Deadlines that run inside the first 90 days

B. Rates and thresholds you meet during setup

C. Official fees: what the sources show and what they do not

D. Timeline of norms (BO dates)

Worked examples

Facts (hypothetical). "US Parent Inc.", a Delaware corporation, sets up "Filial SRL" in CABA to provide software services to Argentine clients. Partners: US Parent Inc. 95%, and a US resident individual officer of the parent 5%, so the SRL has two partners (LGS art. 1) and the parent needs only one art. 123 registration. Capital ARS 100,000,000 (US$63,942.71). Management: one resident Argentine manager hired locally, plus the parent's officer as alternate. Three employees start in the last month of the plan. Day 1 is Monday 2 November 2026. All amounts that are not legal rates are assumptions and are labelled.

Step 1. Capital arithmetic (LGS arts. 148 and 149).

Step 2. Identifiers. US Parent Inc. gets a CDI (RG 5803/2025 art. 19). The US officer gets a CUIT through the local representative (art. 6) and, as a partner, must also be checked under art. 13. The resident manager already has a CUIT. The officer, as alternate manager, is not acting habitually, so self employed registration is probably not triggered until the alternate takes office (unconfirmed).

Step 3. Timeline.

The 31 December registration date is an editorial assumption; holidays are not checked (unconfirmed). If registration slips, the pending CUIT term (90 days from 2 December, so to 2 March 2027) still has room, and it can be extended once by 90 days.

The 1 December 2026 date sits in the middle of the plan. Note the open conflict on whether FAL collection starts with the November or December 2026 accrual period (RG 5907/2026 versus Decree 1228/2026) (unconfirmed). For this company, whose first payroll is February 2027, the question does not arise.

Step 4. Monthly payroll cost from February 2027 (hypothetical gross salaries; 2026 parameters used because 2027 updates are not in the sources (unconfirmed); employer at 18% because a newly formed company has no sales above the SEPyME limit of Law 27.541 art. 19 (unconfirmed); fewer than 25 employees; no union items; ART excluded).

Employer charges are ARS 1,914,418.01 (US$1,224.13), 23.93% of gross. All three salaries are below the ARS 4,691,748.47 maximum base. The thirteenth month salary (SAC) accrues on top and is paid by 30 June and 18 December (LCT art. 122).

Step 5. Cash out in the first 90 days.

Check: 25,000,000 + 1,674,079 + 469,170 + 7,819,500 + 150,000 + 9,914,418.01 = 45,027,167.01; divided by 1,563.90 = US$28,791.59.

Step 6. What follows after day 90. Pay the ARS 75,000,000 balance by 29 November 2028 (two years from signing, LGS art. 149). Budget the personal assets substitute tax: if equity at 31 December 2027 were, for example, ARS 92,000,000, the tax would be 0.50% × 92,000,000 = ARS 460,000 (US$294.14), filed in June 2028 (Law 23.966, article after art. 25; RG 2151 art. 33). Commission an audit of the first financial statements if the parent expects to pay dividends abroad (FX rules point 3.4.4.1).

Cost to do it (Example 1). Fees: IGJ and BO (unconfirmed); third party costs about ARS 9.96 million (US$6,370) on the assumptions above. Capital: ARS 25,000,000 (US$15,985.68) at signing, ARS 75,000,000 (US$47,957.03) within two years. Months: about 3 from board resolution to first payroll on this schedule, editorial estimate (unconfirmed).

Facts (hypothetical). A software consultant who is a national of a country exempt from tourist visas holds Argentina's digital nomad transitory residence (DNM Disposition 758/2022) and lives in Buenos Aires. They want an SAS to invoice clients domiciled abroad, about US$8,000 a month. They will be sole shareholder and full manager. A friend with real domicile in Argentina agrees to be alternate manager. Capital ARS 1,000,000 (US$639.43). Day 1 is Monday 2 November 2026.

Step 1. Can this structure work? Four legal questions, two of them open.

1. One shareholder. Allowed (SAS Law art. 34).
2. Alternate manager. Required while there is no supervisory body (art. 50). A solo founder still needs a second person. This is the most common surprise.
3. Resident manager. At least one manager must have real domicile in Argentina (art. 51). Whether a transitory resident living in Buenos Aires has "real domicile" in Argentina for this purpose is not settled in the sources (unconfirmed). If the IGJ does not accept it, the alternate (who is resident) cannot fill the gap while only an alternate; the safer design makes the resident friend a full manager too, or the founder obtains a temporary residence.
4. Migration status. This is the real risk, and it is contested. The digital nomad residence authorises only remote services to persons or entities domiciled abroad (Disposition 758/2022 art. 1). Transitory residents may not do paid work, employed or self employed, unless the DNM expressly authorises it (Law 25.871 art. 52), and unauthorised activity makes the stay irregular (art. 53(d), as replaced by DNU 366/2025 art. 12). When the founder works through an Argentine SAS, the clients are still abroad, but the founder's work is done for, and paid by, an Argentine company. One reading is that this stays inside the nomad authorisation because the economic clients are foreign. The other is that managing and working for an Argentine company is local activity outside it. No DNM rule or ruling in the sources decides the point (unconfirmed). The cautious route is to obtain a residence category that permits work before the SAS starts trading (see Visas and residence and Digital nomad).

Step 2. Capital (SAS Law arts. 40 and 41; IGJ Rules art. 62(4)).

If signing slips to December 2026, the minimum rises to 2 × 406,400 = ARS 812,800 (US$519.73), still below the chosen capital.

Step 3. Timeline (statutory best case; automatic registration is suspended, so real IGJ times are longer (unconfirmed)).

Step 4. The FX trap for exporters of services. An individual exporting services may keep the dollars in their own local dollar account without converting them (FX rules point 2.2.2.1, extended to all service concepts by Com. A 8417). That exception is for individuals. A company exporting services must convert the proceeds within 20 business days of collection (point 2.2.1), at the official rate, and can later buy foreign currency only within the FX rules (companies need BCRA approval to buy currency for savings, point 3.10). For a nomad who earns in dollars, moving the business into an SAS turns dollar income into pesos.

Step 5. One year of numbers (hypothetical; revenue converted at the 23 Oct 2026 dólar MEP rate for illustration only, although the actual conversion is at the official rate; 2026 tax brackets used for a 2027 year (unconfirmed); taxable income equal to accounting profit; no inflation adjustment; bank tax credit against income tax ignored for simplicity).

Total company level taxes (h + l + n): ARS 42,507,776.39 (US$27,180.62), 28.31% of revenue, before the founder's own contributions in line o. The net dividend is 63.91% of revenue. The bank tax credit against income tax (33%, or 100% for micro and small enterprises with a certificate) would reduce line h (unconfirmed).

Step 6. Cash out in the first 90 days.

DNM fees for the nomad residence itself (ARS 140,000, US$89.52, for a tourist switch and one extension, per the digital nomad page) are not included because the founder already holds the residence.

Cost to do it (Example 2). Capital: ARS 250,000 (US$159.86) at signing, ARS 750,000 within two years. Fees: IGJ and BO (unconfirmed); third party costs about ARS 3.08 million (US$1,967) on the assumptions above. Months: about 1 on the statutory terms, more if the IGJ observes the filing or if the migration question requires a change of residence first.

What the founder should take away. The SAS is quick and cheap to form, but it adds an alternate manager, a resident manager question, a migration question, mandatory peso conversion of export proceeds, corporate income tax, the dividend withholding and the substitute personal assets tax. Whether that beats invoicing personally depends on the founder's tax residence and migration status, which are outside this page (see Individuals and personal assets tax and Digital nomad).

Practical traps

1. Stale good standing. The certificate must be under six months old on the IGJ filing date, not on the date you order it (IGJ Rules art. 164(1)(a)). Apostille and translation delays are the usual cause.
2. Old checklists. Anything that still asks for a CDI for a foreign individual, or cites RG 4991 for company CUITs, predates RG 5803/2025 (in force 2 March 2026), which repealed RG 4991 and the old CDI rules (art. 33).
3. One blocked participant blocks the company. ARCA may block the company CUIT if any partner's or manager's identifier is inactive or flagged (RG 5803/2025 art. 13).
4. Clave Fiscal level 3 needs a visit. Without an Argentine DNI, level 3 is obtained in person at ARCA (RG 5048 Annex I, A.3). Plan the trip or a proxy.
5. The 5% partner's veto. In an SRL where one partner holds the majority, the default amendment rule also needs another partner's vote (LGS art. 160).
6. SRL with one partner. An SRL cannot be formed by one person and the law does not say what happens if it drops to one (LGS arts. 1 and 94 bis). Keep two partners.
7. The SAS alternate. A single founder SAS still needs an alternate manager if there is no supervisory body (SAS Law art. 50).
8. Resident manager is not a formality. SAS: one manager with real domicile in Argentina (art. 51). SA: resident majority (LGS art. 256). SRL: unsettled (unconfirmed).
9. No account before a CUIT. A company without CUIT cannot open its own account, and an unregistered foreign company can only open accounts in its members' or representatives' names (BCRA point 1.3.2.4). Use the notary statement route to prove capital (IGJ Rules art. 62(2)).
10. Unsettled capital cannot leave freely. Only a contribution brought in and settled through the FX market qualifies for repatriation without approval, and only after 180 days (FX rules point 3.13.1.7). Keep the boleto.
11. Dividends need audited statements. Even a small SRL that files nothing with the IGJ needs audited annual statements to pay dividends abroad without prior approval (FX rules point 3.4.4.1).
12. Register hires the day before. Not on the first day, not later (RG 2988/2010 art. 3(b)). Late registration also costs the probation period (LCT art. 92 bis).
13. No ART, no hire. The ART must be in place before the first worker starts; otherwise the employer bears all benefits directly (Law 24.557 art. 28).
14. Remote sales make you multilateral. One expense linked to customers in another province brings you into the Convenio Multilateral (CM art. 1, last paragraph; RG CA 5/2021).
15. Electronic invoicing is not optional. Since RG 5893/2026 all VAT registered, exempt and non VAT subjects and Monotributo taxpayers must use electronic invoices or a fiscal controller for all domestic operations (RG 4290 art. 6).
16. Watch the electronic tax domicile weekly. Notices count as served on the Monday after they arrive (RG 4280 art. 7).
17. Report changes within 10 business days to ARCA (RG 5803/2025 art. 17; RG 4697 arts. 9 and 12), and beneficial owner changes to banks within 30 calendar days (UIF Res. 112/2021 art. 5).
18. Company export proceeds get converted. The individual's right to keep service export dollars does not extend to companies (FX rules points 2.2.1 and 2.2.2.1).
19. Digital nomads and local companies. Working through an Argentine company may fall outside the nomad authorisation (Disposition 758/2022 art. 1; Law 25.871 art. 52). Resolve the migration question first.
20. Provinces are different. The CABA 2026 simplifications are IGJ rules; a provincial registry may still require precalification, minimum guarantees or paper.

Recent changes

• 20 October 2026, Decree 1228/2026: FAL start moved to 1 December 2026; FAL waiting period 12 consecutive monthly periods.
• 1 October 2026, ARCA RG 5907/2026: FAL collection rules; "Declaración en línea" version 48 from 1 November 2026.
• 22 September 2026, IGJ RG 11/2026 (in force 23 September): no precalification for incorporations; foreign founders must be registered under LGS arts. 118 or 123; purpose by categories ("any lawful activity" for SAS); proof of capital by sworn statement up to 2 × SMVM; new incorporation filing list.
• 2 September 2026, CNEPSMVM Res. 4/2026: SMVM schedule, ARS 391,200 (October), 398,800 (November), 406,400 (December 2026), continuing monthly into 2027.
• 31 August 2026, ARCA RG 5893/2026: new RG 4290 arts. 6 and 7: electronic invoices or fiscal controllers mandatory for all domestic operations of VAT registered, exempt and non VAT subjects and Monotributo taxpayers.
• 10 August 2026: all IGJ registrations delivered as digital certificates via TAD (IGJ notice of 7 August 2026, completing IGJ Res. 5/2026).
• 13 July 2026, IGJ RG 10/2026: electronic domicile via CUIT; 20 days to answer observations.
• 1 July 2026, IGJ RG 7/2026: IGJ online filing system with Clave Fiscal level 3.
• 26 May 2026, IGJ RG 4/2026: simplified art. 118 and 123 registration; joint filing with the local company.
• 13 April and 13 May 2026, IGJ RG 1/2026 and RG 3/2026: declarative registration of managers; guarantee with no minimum, sworn undertaking accepted.
• 6 March 2026, Law 27.802: labor modernisation; FAL; RIFL; ARCA registration as single labor registration.
• 2 March 2026, ARCA RG 5803/2025 in force: CUIT for non resident individuals through a representative; CDI only for entities; company CUIT with registration pending.
• 2 January 2026, Law 27.799: new amounts for Law 11.683 fines (late filing ARS 440,000 for companies).
• 5 June 2025, UIF Res. 78/2025: banks may not require tax returns to build the client profile.
• 21 April 2025 (Com. A 8230): 180 day repatriation period for FDI contributions settled from that date.

Pending changes

• FAL start date conflict. RG 5907/2026 applies from the November 2026 accrual period; Decree 1228/2026 sets entry into force at 1 December 2026 (unconfirmed).
• IGJ processing times for unprecalified incorporations after RG 11/2026 are not in any text (unconfirmed).
• Fully digital SRL contracts in CABA: the IGJ notice describes digitally signed documents as registrable, but the detailed text is in the SAS rules (unconfirmed).
• SAS financial statements filing with the IGJ after RG 11/2026 repealed RG 6/2017 arts. 46 and 47 (unconfirmed).
• SAS Law versus RG 5803/2025 on CDIs for foreign SAS managers and shareholders (unconfirmed).
• Residence of SRL managers under LGS arts. 157 and 256 (unconfirmed).
• Digital nomads managing Argentine companies (Disposition 758/2022 art. 1; Law 25.871 art. 52) (unconfirmed).
• Company law reform. Ministry of Justice Res. 47/2024 created a commission to reform the LGS and the SAS regime; no bill is in the sources (unconfirmed).
• Current IGJ and Boletín Oficial fees (unconfirmed).
• Equity alone as trigger for the quarterly BCRA survey (unconfirmed).

FAQ

1. How long does it really take to be operational? On the statutory terms alone, an SAS with resident founders can reach a CUIT within about five business days of signing (SAS Law arts. 38 and 60(2)) and an operational account the next banking day (BCRA point 1.3.2), but automatic registration is suspended in CABA (IGJ RG 12/2024 art. 3). A foreign owned SRL or SA usually takes 2 to 4 months from board resolution to bank account, driven by foreign paperwork. Both ranges are editorial estimates (unconfirmed).

2. Do I need to travel to Argentina? Not necessarily. Documents can be signed abroad before a notary and apostilled, and a local attorney can sign the contract (IGJ Rules arts. 34(6) and 53(1)). Non resident individuals get a CUIT through a representative (RG 5803/2025 art. 6). But someone acting for the company needs Clave Fiscal level 3, which without a DNI means an in person visit to ARCA (RG 5048 Annex I, A.3), or a proxy arrangement (RG 5048 art. 6).

3. Can a foreigner own 100% of the company? Yes, through an SAS or SAU with one shareholder, or an SRL with two foreign partners (SAS Law art. 34; LGS arts. 1 and 146). Some sectors cap foreign ownership (see Restricted sectors). The managers or directors still need to meet residence rules.

4. Is there a minimum capital? SRL: none in the LGS. SAS: 2 × SMVM, ARS 797,600 (US$510.01) in November 2026. SA: ARS 30,000,000 (US$19,182.81). Only 25% of cash capital is paid at signing (LGS art. 149; SAS Law arts. 40 and 41; LGS art. 186).

5. Does my foreign parent need to register in Argentina? Yes, if it will be a shareholder or partner: under LGS art. 123 with the IGJ (IGJ Rules art. 164), and with a CDI at ARCA (RG 5803/2025 art. 19). Until it registers, registrable acts in which its vote was decisive are blocked (IGJ Rules art. 190).

6. Do I have to convert the capital into pesos? The FX rules held impose no general duty to settle a capital contribution, but only a contribution brought in and settled through the FX market can be repatriated without BCRA approval, 180 days after settlement (FX rules point 3.13.1.7) (unconfirmed).

7. Does my company need a compliance officer? Only if it is a UIF reporting party under Law 25.246 art. 20 (financial, payments, lending, brokerage, insurance, real estate brokerage, virtual assets and the other listed activities). Then the officer must be a board member and the company must register with the UIF in the month it starts (art. 21(f); UIF Res. 50/2011 art. 3).

8. When do I register for gross income tax, and where? Before starting activity (unconfirmed). In CABA only: AGIP with miBA level 3 (AGIP procedure 79). In two or more jurisdictions, including remote sales with any linked expense: Convenio Multilateral through the Padrón Federal (CM art. 1; RG CA 5/2019 art. 2).

9. Can I invoice on paper at first? No. VAT registered companies must issue electronic invoices or use a fiscal controller for all domestic operations (RG 4290 art. 6, as replaced by RG 5893/2026), from an enabled point of sale (RG 4291 art. 11).

10. What must be in place before my first employee starts? Employer registration, an ART contract, the collective agreement identified, the FAL account from 1 December 2026, and the worker's registration in Simplificación Registral by the day before the start (Law 24.557 art. 27; Decree 408/2026 arts. 8 and 9; RG 2988/2010 art. 3(b)).

11. Who are the beneficial owners I must declare? Every individual with at least 10% of capital or votes, or final control by other means, traced through the whole chain (UIF Res. 112/2021 art. 2; IGJ Rules art. 421). ARCA's annual return under RG 4697 covers all shareholders of an unlisted company with no threshold (RG 4697 art. 2).

12. Can a digital nomad run an SAS? They can form one, but the nomad residence only authorises remote services to persons domiciled abroad (Disposition 758/2022 art. 1), and whether working through an Argentine company fits that authorisation is not settled (unconfirmed). The SAS also needs a resident manager and an alternate (SAS Law arts. 50 and 51).

13. When can the parent take money back out? Capital: from 180 days after settlement, without BCRA approval, if it was settled through the FX market (point 3.13.1.7). Dividends: from audited statements of fiscal years starting on or after 1 January 2025 (point 3.4.4.1), with 7% withholding (ITL art. 97). See Dividends and profits.

14. What are the first returns I must file? Monthly VAT and gross income from the first month, F. 931 from the first payroll, the BCRA survey within 45 days after the quarter in which the contribution arrived, and the annual cycle described on the annual compliance page.

Primary sources

• ARCA RG 5803/2025 and Annexes I to III
• AFIP RG 4290/2018 updated text (arts. 1 to 7, as amended by ARCA RG 5893/2026
• AFIP RG 4697/2020 updated text (arts. 2, 7, 9, 12; AFIP RG 5529/2024 (* ARCA self employed contribution values from October 2026 (* General Companies Law 19.550, updated text (arts
• Law 27.349, SAS (arts. 34, 36 to 41, 50, 51, 58, 60
• IGJ RG 15/2024, updated text (Annex A arts. 5, 12, 13, 31, 34, 46 to 48, 53, 59 to 62, 70, 74, 104, 164, 166, 168, 190, 203, 395 to 397, 414, 415, 421, 422
• IGJ RG 1/2026, 3/2026, 4/2026, Res. 5/2026, RG 7/2026, 10/2026, 11/2026 (and following)
• IGJ RG 6/2017 and RG 12/2024 (* Decisión Administrativa 46/2001, IGJ fees
• Joint Resolution AFIP 4098 and IGJ
• CNEPSMVM Res. 4/2026, minimum wage (art. 1
• Law 23.458, Apostille Convention, and Law 20.305, sworn translators (; Foreign Ministry apostille service page (* BCRA "Exterior y Cambios", text at 14 September 2026 (points 1.3,
• BCRA "Reglamentación de la cuenta corriente bancaria" (points 1.3.1, 1.3.2, 1.4.2; "Depósitos de ahorro" (point 4.16.1.3
• BCRA Com. A 6401 and Com. A 6795
• BCRA Com. A 8230 and A 8417
• Convenio Multilateral (art. 1; Comisión Arbitral RG CA 5/2019 and RG CA 5/2021
• AGIP procedure 79, "Ingresos Brutos, Contribuyentes Locales, Alta", and procedure 286

Related pages

• SAS
• SRL
• SA and SAU
• Branch
• CUIT, bank accounts and resident directors
• Annual compliance
• Beneficial ownership
• Notaries, apostilles and books
• IGJ vs provincial registries
• VAT
• Corporate income tax
• Gross income
• Gross income in CABA
• Payroll
• Withholdings
• Bank tax
• Individuals and personal assets tax
• Employment contracts and severance
• Probation
• Collective agreements
• Foreign workers
• Exchange controls
• Dividends and profits
• Foreign investment regime
• RIGI
• Restricted sectors
• AML and KYC
• Data protection
• Anticorruption
• Banking and payments
• Digital nomad
• Visas and residence
• Glossary
• Who regulates what