Argentina Company Formation & Entity Choice

Entity types and incorporation

• Corporation (SA) — Sociedad Anónima — capital divided into shares; suited to larger businesses; subject to fuller corporate governance and oversight (General Companies Law (Ley General de Sociedades, Ley 19.550))
• Limited liability company (SRL) — Sociedad de Responsabilidad Limitada — capital divided into quotas held by up to 50 partners; the most common SME vehicle (General Companies Law (Ley General de Sociedades, Ley 19.550))
• Simplified joint-stock company (SAS) — Sociedad por Acciones Simplificada — a streamlined, digitally-incorporated vehicle introduced for faster, lower-cost setup (Entrepreneurs' Support Law (Ley de Apoyo al Capital Emprendedor, Ley 27.349))
• Minimum capital — SA — Statutory minimum of ARS 100,000 (periodically updated by decree) ARS ((approx — confirm current decreed minimum)) ARS (approx — confirm current decreed minimum) (General Companies Law (Ley General de Sociedades, Ley 19.550), art. 186)
• Minimum capital — SRL — No fixed statutory minimum; capital must be adequate (commensurate) for the company's intended activity (General Companies Law (Ley General de Sociedades, Ley 19.550))
• Capital pay-in requirement — Cash contributions must be at least 25% paid in at incorporation, with the balance paid within two years (in-kind contributions paid in full) (General Companies Law (Ley General de Sociedades, Ley 19.550), art. 149/187)
• Registration body — Inspección General de Justicia (IGJ) in the City of Buenos Aires, or the relevant provincial public-registry (Registro Público) elsewhere (General Companies Law (Ley General de Sociedades, Ley 19.550); IGJ regulations)
• Core incorporation steps — Reserve name; execute bylaws (by public deed for SA/SRL); deposit initial capital; register with IGJ/provincial registry; obtain CUIT and register with ARCA; register for provincial turnover tax and with the employer/social-security system (General Companies Law (Ley General de Sociedades, Ley 19.550); ARCA registration rules)
• Incorporation timeline — Roughly 30–60 days for a standard SA/SRL via IGJ; an SAS can be faster (often a few days to weeks where the digital process is available) ((approx — confirm current IGJ processing times)) (approx — confirm current IGJ processing times) (IGJ regulations (Resoluciones Generales IGJ))
• Core annual compliance — Prepare and file annual financial statements, hold the shareholders'/partners' meeting, file annual income-tax and (where applicable) wealth-tax returns, file monthly VAT and payroll (F.931) returns, and pay provincial turnover tax (General Companies Law (Ley General de Sociedades, Ley 19.550); Income Tax Law (Ley 20.628))
• Foreign shareholders / directors — Foreign individuals/entities may own Argentine companies; a foreign shareholder entity generally must register with the IGJ, and at least one director with a local domicile/representation is typically required ((approx — confirm current local-director and IGJ registration requirements)) (approx — confirm current local-director and IGJ registration requirements) (General Companies Law (Ley General de Sociedades, Ley 19.550), arts. 118/123)