How to Form an SAS or SRL in Argentina (2026): IGJ Registration, CUIT, Banking & Exchange-control Guide

Company formation Argentina is entering a more streamlined era in 2026, and this guide gives foreign founders a single, operational roadmap from choosing an entity to opening a bank account and planning around exchange controls. Whether you are launching a technology start-up, establishing a regional holding vehicle, or expanding an existing group into the Southern Cone, the practical mechanics of company formation Argentina, registering with the Inspección General de Justicia (IGJ), securing a tax identification number (CUIT) from the Administración Federal de Ingresos Públicos (AFIP), and satisfying Banco Central de la República Argentina (BCRA) currency rules, determine how quickly and safely you can begin trading.

This page walks you through each step, entity by entity, with citations to primary sources so you can verify every requirement.

Introduction, quick summary and TL;DR

TL;DR, who this guide is for and what it covers

This guide is for foreign founders, in-house counsel and finance teams planning company formation Argentina in 2026. It covers the two most common vehicles, the Sociedad por Acciones Simplificada (SAS) and the Sociedad de Responsabilidad Limitada (SRL), plus IGJ registration, CUIT for foreigners, corporate banking and exchange-control planning. Read the numbered Process section for the fastest route to incorporation.

2026 regulatory highlight, General Resolution 4/2026 & IGJ fast-track and staged FX policy

The headline development for anyone considering Company formation in Argentina this year is the reintroduction and refinement of simplified, digitally-driven incorporation procedures for eligible SAS filings under IGJ guidance published in the Boletín Oficial (IGJ; General Resolution 4/2026, Boletín Oficial). These fast-track measures aim to compress registration timelines and standardise beneficial-ownership disclosure. In parallel, the BCRA has continued a staged relaxation of currency and capital-flow controls that directly affects how founders capitalise a company and repatriate profits (BCRA comunicaciones). Both threads are reflected throughout this guide, and where the guidance provides ranges rather than fixed figures we say so and link the source.

Snapshot, SAS vs SRL: which entity for which founder?

The first strategic decision in company formation Argentina is the vehicle. The SAS and the SRL both deliver limited liability, but they differ in governance flexibility, incorporation speed, and how they are perceived by investors and lenders. Below is a concise overview of each before the detailed comparison table later on this page.

What is an SAS (Sociedad por Acciones Simplificada)?

The SAS is a simplified share company introduced to accelerate business creation. It can be formed by one or more shareholders (individuals or legal entities), its capital is divided into shares, and, crucially for foreign founders, it was designed for a largely digital, standardised incorporation process. The SAS offers considerable freedom to design internal governance, decision-making and share classes within the statute, making it attractive for start-ups, single-founder ventures and companies expecting to raise external investment. The IGJ fast-track framework for eligible SAS filings is the reason many founders now favour this structure for argentina sas formation (IGJ; Boletín Oficial).

What is an SRL (Sociedad de Responsabilidad Limitada)?

The SRL is the traditional limited liability company under the Ley de Sociedades Comerciales. Its capital is divided into quotas (cuotas) rather than shares, and it requires at least two members, with an upper limit on the number of members. Governance tends to be more formal, quota transfers usually require compliance with statutory and contractual procedures, and certain decisions carry defined majority thresholds. The SRL remains a solid, well-understood vehicle for family businesses, joint ventures and closely held operations where members want structured control over who may join. For many founders, argentina srl formation is the right choice when stability and clear transfer restrictions matter more than raising equity capital (Ley de Sociedades Comerciales).

Choosing between SAS and SRL, practical criteria for foreign founders

Choose an SAS for speed, single-founder flexibility and investor readiness; choose an SRL where you want defined member controls, formal governance and a widely recognised structure. See our SAS vs SRL detailed comparison and the table below for a feature-by-feature view.

Process, step-by-step how to form an SAS or SRL in Argentina

The following numbered steps describe the full process of company formation Argentina from planning to trading. Several stages run in parallel: while IGJ registration is pending, founders typically prepare AFIP registration and begin the bank’s know-your-customer (KYC) onboarding. Overall timing depends on whether you qualify for the SAS fast-track and how quickly notarised and legalised documents arrive from abroad. Treat all timelines below as ranges verified against IGJ and Boletín Oficial guidance.

Step 1, Pre-launch planning and choice of structure

Decide between SAS and SRL, and settle the fundamentals: shareholding or membership split, initial capital, share/quota classes, the registered fiscal address (domicilio fiscal), and who will act as legal representative in Argentina. Foreign shareholders that are legal entities must plan for additional documentation, including corporate existence certificates and resolutions authorising the investment. Getting these commercial decisions right up front avoids costly amendments after IGJ registration.

Step 2, Corporate name reservation and drafting bylaws

Reserve the corporate name and confirm availability, then draft the constitutive documents: the SAS statute (estatuto) or the SRL’s contrato social. The SAS can use standardised model bylaws to qualify for streamlined processing, while the SRL contract typically requires more bespoke drafting of governance, quota transfer and management provisions. Ensure the object clause, capital, management structure and duration are internally consistent, as inconsistencies are a frequent cause of IGJ observations.

Step 3, Notarisation, certifications and power of attorney for non-resident founders

Non-resident founders who cannot appear in person should grant a power of attorney (poder) to a local representative to sign and file on their behalf. Foreign-issued documents, powers of attorney, corporate certificates, identity documents, generally require notarisation abroad and legalisation via apostille under the Hague Convention (or consular legalisation for non-member states), plus certified translation into Spanish by a sworn public translator. Where documents are executed abroad, allow additional calendar time for apostille and courier delivery. A local notary (escribano) certifies signatures and, for many filings, prepares the public deed. Accurate legalisation is essential: defective apostilles or missing translations are among the most common reasons IGJ filings are rejected (IGJ).

Step 4, IGJ registration (including fast-track SAS under General Resolution 4/2026)

Registration with the IGJ (or the relevant provincial public registry where the company’s domicile lies outside the City of Buenos Aires) is the core step in igj registration argentina. You submit the constitutive documents, proof of name reservation, identification of shareholders and directors, the fiscal address, and beneficial-ownership disclosures. For eligible SAS filings, General Resolution 4/2026 introduces a fast-track digital pathway intended to shorten processing for standard-form incorporations (IGJ; General Resolution 4/2026, Boletín Oficial).

Fast-track (GR 4/2026) checklist:

• Standard-form statute: use the approved model bylaws to qualify for streamlined review.
• Digital submission: file through the IGJ’s electronic platform with valid digital signatures where required.
• Beneficial ownership: disclose ultimate beneficial owners in line with anti-money-laundering (AML) rules (UIF).
• Complete KYC: attach certified identity and, for corporate shareholders, existence and authority documents.
• Clean object and capital clauses: ensure consistency to avoid observations.

Standard (non-fast-track) IGJ filings can take several weeks depending on workload and whether the registry raises observations; eligible fast-track SAS filings are designed to be materially quicker. Because durations and fees change with successive resolutions, verify current timing and cost against the IGJ site and the Boletín Oficial before you rely on any figure (IGJ; Boletín Oficial). For a document-level walkthrough, see our IGJ registration checklist.

Step 5, Tax ID (CUIT) and AFIP registration

Once the company exists, register it with AFIP and obtain the corporate CUIT (Clave Única de Identificación Tributaria). Foreign partners and directors who are natural persons generally need an individual CUIT (or a CDI/CUIL where applicable), which is central to cuit for foreigners argentina. This requires identity documents, a valid fiscal address, and, for those abroad, a local representative acting under power of attorney. At registration the company also selects its tax profile: value-added tax (IVA), the simplified monotributo regime (where eligible), or the general regime, and enrols for the relevant activities. Selecting the correct regime at the outset avoids re-registration and penalties (AFIP).

Top 5 documents for CUIT:

• Constitutive documents: the registered SAS statute or SRL contract with IGJ registration data.
• Identity documents: passport or national ID for foreign individuals; corporate certificates for entities.
• Fiscal address proof: evidence of the company’s registered domicile.
• Power of attorney: legalised authorisation for the local representative.
• Representative’s CUIT/CUIL: the local representative’s own tax identification.

For a deeper procedural walkthrough, see our guide on How to get a CUIT in Argentina.

Step 6, Opening a corporate bank account in Argentina

Opening the corporate account is where many timelines stall, so start KYC early. Banks require the registered constitutive documents, the corporate CUIT, proof of fiscal address, and full identification of directors, authorised signatories and ultimate beneficial owners. Expect enhanced due diligence for foreign beneficial owners, including source-of-funds questions. Some banks offer partial digital onboarding, but signatory verification and certain approvals may still require an in-person step or a locally resident representative. Because bank policies differ, confirm each institution’s checklist before applying; the process to open bank account argentina is smoother when documentation is complete and consistent with the IGJ filing.

Banking: non-resident signatory checklist:

• Registered documents: IGJ-registered statute/contract and corporate CUIT.
• Beneficial-ownership file: disclosures aligned with UIF requirements.
• Signatory identification: passports and, where required, local representative credentials.
• Source-of-funds evidence: documentation supporting initial capital and inflows.

See our companion guide, Bank account opening in Argentina for companies.

Step 7, Exchange-control (BCRA / AFIP) notifications and planning

Argentina maintains a currency-control framework administered by the BCRA that affects how you bring capital in, convert foreign currency, receive export proceeds and repatriate profits. Capital contributions from abroad, dividend distributions and cross-border payments may be subject to reporting, registration and, in some cases, access restrictions to the official FX market. Throughout 2026 the BCRA has pursued a staged relaxation of several controls, but the position is evolving and highly time-sensitive. Plan capitalisation routes, invoicing currency and repatriation strategy against current BCRA comunicaciones and AFIP reporting rules, and confirm the live position before executing significant transfers (BCRA; AFIP). Our analysis of Argentina exchange-control and BCRA updates tracks these changes.

Step 8, Post-incorporation compliance

After registration, rubricate the statutory books (registro de actas, registro de acciones/cuotas and accounting books), complete any required public notices, register as an employer for social security and labour purposes, enrol for provincial turnover tax (Ingresos Brutos), and set up payroll. Provincial obligations vary by jurisdiction, so confirm requirements at the company’s domicile. Establish a compliance calendar covering tax filings, beneficial-ownership updates and annual duties from day one.

Step 9, Typical timelines & cost checklist summary

• Document legalisation abroad: allow additional weeks for apostille, courier and sworn translation.
• IGJ registration: several weeks standard; faster for eligible fast-track SAS filings (IGJ; Boletín Oficial).
• CUIT / AFIP: completed after IGJ registration; timing depends on representative and documentation (AFIP).
• Bank account: often the longest single step for non-residents, start KYC in parallel.
• Costs: registration and notary fees vary by structure and jurisdiction, verify current figures against IGJ.

IGJ registration, deep dive (General Resolution 4/2026 and fast-track procedures)

Summary of GR 4/2026 changes that matter to founders

General Resolution 4/2026 refines the framework for streamlined, digital incorporation of eligible SAS entities, reinforcing standardised model bylaws, electronic filing and clearer beneficial-ownership disclosure expectations (IGJ; General Resolution 4/2026, Boletín Oficial). For founders, the practical benefit is predictability: filings that use approved templates and complete documentation move through review more quickly and are less likely to attract observations. The resolution also situates AML and beneficial-ownership compliance at the heart of incorporation, aligning IGJ practice with the obligations administered by the Unidad de Información Financiera (UIF). Because resolutions are periodically amended, always confirm the operative text and any subsequent notices in the Boletín Oficial before filing (Boletín Oficial).

Documents required for IGJ filing and common rejection reasons

A complete IGJ filing typically includes the constitutive statute or contract, proof of name reservation, identification of all shareholders/members and directors, the fiscal address, and beneficial-ownership declarations with supporting KYC (IGJ; UIF). Common causes of rejection or observation include: inconsistent object or capital clauses; defective apostille or missing certified translations; incomplete beneficial-ownership disclosure; powers of attorney that do not clearly authorise the filing; and mismatches between named signatories and the documents submitted. Addressing these before submission is the single most effective way to shorten registration.

When to register at IGJ vs provincial registries

Companies domiciled in the City of Buenos Aires register with the IGJ; companies domiciled in a province register with that province’s public registry of commerce, whose procedures and timelines may differ (IGJ).

CUIT and tax registration (AFIP) for companies and foreign founders

How foreigners obtain a CUIT

Foreign founders obtain a CUIT through AFIP by submitting identity documentation (passport or national ID), evidence of a valid fiscal address, and, where the founder is abroad, appointing a local representative under a legalised power of attorney to complete formalities on their behalf (AFIP). For foreign legal entities investing as shareholders, additional corporate documentation, certificate of existence, resolutions and translations, is generally required. Many steps in cuit for foreigners argentina can be handled through the representative, which is why founders frequently combine the CUIT application with the notarial and IGJ workstreams to save time. Confirm the current AFIP form set and any remote-submission options before starting, as procedures are periodically updated.

Tax obligations on incorporation

On incorporation the company registers for the taxes relevant to its activity, which commonly include value-added tax (IVA), employer contributions for social security and payroll, and the provincial turnover tax, Ingresos Brutos (IIBB), in each province where it operates (AFIP). Depending on turnover and activity, some very small ventures may qualify for the simplified monotributo regime, while most companies fall under the general regime and are subject to corporate income tax. Because IIBB is provincial, multi-jurisdiction operations must register and file in each relevant province. See our overview of Argentina company tax obligations for the full calendar.

Banking and exchange-control planning

Banking and currency planning are where company formation Argentina most often meets friction. A registered company with a valid CUIT still needs a functioning bank account and a clear strategy for moving money across borders under the BCRA framework. The two sub-sections below set out a practical banking checklist and the 2026 exchange-control environment, followed by mitigations founders can build into their structure from the outset.

Bank account opening, practical checklist

To open a corporate account, prepare the IGJ-registered constitutive documents, the corporate CUIT, verified proof of the company’s fiscal address, and full identification for every director, authorised signatory and beneficial owner. Banks apply KYC and AML procedures consistent with UIF obligations, and typically request source-of-funds documentation for the initial capital (UIF). E-banking access, transfer limits and signatory rules are set by each institution, so confirm signing arrangements, including whether joint signatures are required, during onboarding. Non-resident signatories should expect enhanced due diligence and, in some cases, the need for a locally resident representative to complete verification steps.

Exchange-control environment 2026, BCRA rules and staged deregulation

The BCRA administers argentina exchange controls that govern access to the official foreign-exchange market for capital inflows, imports, service payments, and profit and dividend repatriation. Reporting obligations and, in some scenarios, access conditions apply to these operations (BCRA; AFIP). During 2026 the authorities have advanced a staged loosening of several restrictions, but the framework remains dynamic and subject to fresh comunicaciones. Founders should treat the exchange-control position as a live variable: verify the current rules immediately before capitalising the company or making any material cross-border payment, and document each operation to satisfy reporting requirements (BCRA).

Practical mitigations for founders

• Plan capitalisation routes: structure the entry of foreign capital to align with BCRA registration and reporting.
• Export receipts: where the business exports, plan the timing and channelling of proceeds.
• Dual-currency invoicing: consider invoicing arrangements that reflect FX realities where legally permissible.
• Payment processors and cross-border payroll: assess compliant tools for receiving payments and paying international staff.

Comparison table, SAS vs SRL (requirements / costs / timelines)

Figures such as minimum capital, fees and precise timelines change with successive resolutions, confirm the current position against the IGJ site and Boletín Oficial before you rely on them (IGJ; Boletín Oficial). For a fuller analysis see the SAS vs SRL detailed comparison.

Key Requirements and Eligibility

Residency and visa considerations for founders

Foreigners can own and direct Argentine companies without necessarily residing in the country, but practical steps, notably bank onboarding and certain filings, are smoother with a locally resident representative acting under power of attorney. Directors and legal representatives may face additional local requirements depending on the structure and jurisdiction.

Beneficial ownership and AML / UIF obligations

Companies must disclose their ultimate beneficial owners and comply with anti-money-laundering rules overseen by the UIF. These obligations apply at incorporation and continue thereafter, feeding into IGJ filings, AFIP registration and bank KYC (UIF; IGJ). Accurate, consistent beneficial-ownership information across all three workstreams reduces the risk of delays and observations.

Special requirements for foreign investment and sector restrictions

Certain sectors, for example rural land, and specific regulated industries, may carry additional requirements or limitations for foreign investors. Assess sector-specific rules early, as they can affect structure, licensing and the feasibility of the intended activity.

Post-incorporation compliance & timeline

Statutory books and registrations

Newly formed companies must rubricate and maintain statutory and accounting books, register as employers where they hire staff, and enrol for provincial Ingresos Brutos in each province of operation (AFIP; IGJ). Establishing these records promptly keeps the company in good standing.

Ongoing AML and beneficial ownership updates

Beneficial-ownership information must be kept current, and AML obligations are continuous rather than one-off. Update filings when ownership, control or key details change to remain aligned with UIF and IGJ expectations (UIF; IGJ).

Annual obligations and fines for non-compliance

Companies face annual tax filings, financial-statement obligations and periodic registry duties; failure to comply can lead to penalties, interest and administrative consequences (AFIP; IGJ). Because amounts and deadlines are updated periodically, maintain a compliance calendar and verify current figures against official sources.

Conclusion, next practical steps for founders

Successful company formation Argentina in 2026 comes down to sequencing: choose the right vehicle, prepare legalised documents early, use the SAS fast-track where eligible, and run IGJ, AFIP and banking in parallel while planning around BCRA controls. Verify every timeline and figure against the primary sources below before you act on company formation Argentina.

Sources

• Inspección General de Justicia (IGJ), official registry guidance
• Boletín Oficial de la República Argentina, General Resolution 4/2026 and notices
• Administración Federal de Ingresos Públicos (AFIP), CUIT and tax registration
• Banco Central de la República Argentina (BCRA), exchange-control comunicaciones
• Unidad de Información Financiera (UIF), AML and beneficial-ownership obligations
• Ley de Sociedades Comerciales, national statute (normativa)