Business
Sociedad anónima and SAS incorporation under the Ley General de Sociedades
Companies are governed by Ley 19.550, the Ley General de Sociedades. The common vehicles are the sociedad anónima (SA) and the sociedad de responsabilidad limitada (SRL). Ley 27.349 added the sociedad por acciones simplificada (SAS), designed for fast electronic incorporation. Registration is with the provincial registry — the Inspección General de Justicia in the City of Buenos Aires — and a tax identification number (CUIT) must be obtained from AFIP.
Key rules
- Jurisdiction — Federal company law, administered by provincial commercial registries
- Deadline — SAS: registration within 24 hours of filing where model bylaws are used
- Deadline — Annual financial statements filed within 15 days of the shareholders' meeting approving them
Governing law
- Ley 19.550 - Ley General de Sociedades
- Ley 27.349 - Apoyo al Capital EmprendedorSAS
- Código Civil y Comercial de la NaciónLey 26.994
In practice
Argentina merged its civil and commercial codes in 2015 into the Código Civil y Comercial, so general contract and obligation rules now sit in a single instrument alongside the separate companies statute. The SAS was introduced to compete with regional startup vehicles by allowing a single shareholder, electronic bylaws and digital corporate books, though subsequent regulatory changes have tightened some of its original flexibility.