Whether you’re an entrepreneur starting a business in Argentina or a foreign investor setting up a local entity, this guide explains the entity types available, the registration process, and what to expect, in plain language, verified against current Argentine law and regulation.
Share what kind of business you’re setting up, whether you have local or foreign shareholders, and roughly when you need it registered, and we’ll recommend the right entity type and confirm a fixed professional fee.
Argentina offers several company structures, each governed by its own rules on capital, governance, and how quickly it can be registered. Choosing the right one matters: it affects your registration timeline, your ongoing compliance obligations, and, if you later bring in investors or a foreign parent company, how easily the structure adapts.
Company formation in Argentina is regulated primarily by the Ley General de Sociedades N° 19.550 (which governs the SA, SRL, and SAU) and the Ley N° 27.349 of 2017 (which created the SAS). Companies domiciled in the City of Buenos Aires register with the Inspección General de Justicia (IGJ); companies domiciled elsewhere register with the equivalent provincial registry (Dirección Provincial de Personas Jurídicas or similar, depending on the province).
The SAS is generally the fastest and most flexible structure. It can be formed by one or more founders (individuals or companies), with simplified governance, one or more administrators rather than a formal board, and no mandatory statutory auditor. It can be incorporated through the online Trámites a Distancia (TAD) platform with digital signatures from all founders, or through a notary, and the IGJ’s 2024 relaunch of the SAS process targets registration, together with a CUIT and authorisation for digital company books, in as little as 72 hours where the digital process runs smoothly. Its minimum capital is set by reference to a multiple of the statutory minimum wage, which is updated periodically, so the exact figure needs confirming at the time of incorporation rather than assumed from older material. It’s worth knowing that the SAS regime has seen real regulatory swings since 2017, effectively curtailed for several years before being actively relaunched by the IGJ in 2024, which is a reminder to confirm current requirements before relying on anything written about it more than a year or two ago, including this page.
The SRL is a long-established, widely used structure for small and medium businesses, with capital divided into “cuotas” (quotas) rather than shares, and a cap of 50 members. Liability is limited to capital contributed. It requires a notarial deed to incorporate and is registered with the IGJ or provincial registry; processing has historically taken longer than the SAS, though an expedited “urgente” filing option exists at the IGJ for an additional fee.
The SA is the traditional structure for larger or more capital-intensive ventures, with capital represented by shares. It requires a notarial deed, has more formal governance requirements, and IGJ processing is typically the longest and most involved of the main entity types. For most new, smaller ventures it carries more structure and cost than is necessary, but it remains the right choice for larger projects, especially where future share issuances or a more conventional corporate structure are expected.
The SAU is a single-shareholder variant of the SA, commonly used by foreign companies establishing a formal Argentine subsidiary. It requires a minimum capital equal to 100 times the statutory minimum wage, fully paid in at incorporation, and mandatorily requires a statutory auditor (síndico) along with stricter reporting obligations than a SAS. It costs more to set up and run than a SAS, but its formality is often exactly what an international parent company’s own governance and audit requirements expect.
The general sequence, whichever entity type you choose.
Based on your shareholders, timeline, and how much governance formality you actually need.
Confirming your chosen name is available and not already registered.
The “estatuto” (SAS, SA, SAU) or “contrato social” (SRL), setting out purpose, capital, administration, and governance.
Via digital signature on the TAD platform (SAS) or before a notary public (SRL, SA, SAU).
Filing for legal registration of the company.
Registering the company’s tax ID with the federal tax authority (ARCA, formerly AFIP).
Provincial gross-turnover tax (Ingresos Brutos) and any municipal permits your activity and location require.
The final practical step before the company can begin operating.
If a foreign company will hold shares in your new Argentine entity, that foreign company generally needs to register itself in Argentina first, under Article 118 of the Ley General de Sociedades, before it can validly act as a founding shareholder. This is a separate registration from the new Argentine company’s own incorporation, and it needs to be planned for at the start of the timeline, not discovered partway through.
A foreign individual who doesn’t already have a CUIT can generally act as a founder using a CDI (Clave de Identificación) obtained from the federal tax authority instead, though the exact requirement can depend on the entity type and your specific circumstances.
Argentine companies, including SAS, are required to declare their ultimate beneficial owners (generally those holding 10% or more) and disclose whether any shareholder qualifies as a politically exposed person. This applies at incorporation and needs to be kept current afterward.
Registration is the start, not the end, of your compliance obligations. Ongoing requirements typically include annual financial statements filed with the IGJ or provincial registry, keeping digital or physical company books up to date, maintaining your beneficial-ownership declaration, and renewing local tax registrations as required. The specific obligations, and how strictly they’re enforced, vary by entity type, the SAU in particular carries materially more ongoing formality than a SAS, which is worth weighing at the entity-choice stage, not just at setup.
Our professional fee for company formation is fixed and confirmed upfront once we know your entity type and circumstances, competitively priced against comparable providers. Separately, government and registry fees apply, IGJ or provincial filing fees, notary fees where a notarial deed is required, and any expedited-processing fee if you choose faster filing. These government fees are set by the relevant authority and change from time to time, so rather than quote a figure that may be outdated by the time you read this, we confirm the exact prevailing government fees as part of your quote, itemised separately from our professional fee, so you always know exactly what you’re paying for.
María Laura Cristín | Argentine Attorney
This guide is reviewed by María Laura Cristín, an Argentine attorney admitted to practise before the Santa Fe Bar Association since 2015. She advises businesses and international clients on company formation, corporate law, trademark registration, intellectual property, contracts, market entry, and regulatory compliance in Argentina. Her local qualification means the entity structuring and registration approach are grounded in current Argentine legal and procedural requirements, not general assumptions.
This article is general information, not legal advice. Argentine company formation requirements, fees, and processing times can change and depend on your specific circumstances. For advice on your own matter, speak to a qualified Argentine attorney. Last updated: August 2026.
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