Company Formation in Argentina
South America's 3rd largest economy · 6–10 weeks · CUIT · No local director required
6-10 weeks
CUIT
Not Required
Formation Process
Company formation in Argentina involves registration with the IGJ (Inspección General de Justicia) in Buenos Aires or the equivalent provincial registry, and CUIT registration with AFIP. The S.A.S. (Sociedad por Acciones Simplificada) is the most streamlined modern structure and can be registered digitally. Argentina's regulatory environment is complex — NavviPal manages the full process.
Formation Steps
- 1
Drafting articles of incorporation (estatuto social) — private document for S.A.S., notarized for S.A./SRL
- 2
Registration with the IGJ (Buenos Aires) or provincial Registro Público de Comercio
- 3
CUIT registration with AFIP (Administración Federal de Ingresos Públicos)
- 4
IVA and Ingresos Brutos (provincial gross income tax) registration
- 5
Opening a corporate bank account in Argentina
Foreign Ownership
Foreign nationals can own 100% of an Argentine entity with no nationality requirements for shareholders or directors. However, currency controls (CEPO cambiario), profit repatriation restrictions, and inflation-adjusted accounting requirements are critical operational considerations. NavviPal strongly recommends a thorough pre-investment assessment for Argentina, including a current review of FX access conditions.
Local Director: Not Required
Legal Entity Types
SRL (Sociedad de Responsabilidad Limitada)
Limited liability company, commonly used by small to mid-sized foreign businesses
SA (Sociedad Anónima)
Stock corporation, used for larger operations and companies requiring more complex capital structures
SAS (Sociedad por Acciones Simplificada)
Simplified stock corporation, available in certain jurisdictions and growing in popularity for its flexibility
Accounting & Tax
All entities operating in Argentina must register with AFIP and obtain a CUIT before commencing operations. Argentina has a multi-layered tax system — federal (AFIP), provincial (Ingresos Brutos), and municipal — with frequent regulatory changes.
CUIT
The CUIT (Clave Única de Identificación Tributaria) is Argentina's unique tax identification code, issued by AFIP (Administración Federal de Ingresos Públicos). It is required for all tax filings, employment, and business transactions.
VAT / IVA
Argentina's IVA (VAT) is levied at a general rate of 21%, with a reduced rate of 10.5% for certain goods (food, medicine, utilities). Monthly or bi-monthly IVA declarations are filed electronically through the AFIP portal. Inflation-adjusted invoicing and accounting is mandatory.
Corporate Tax
Corporate income tax (Impuesto a las Ganancias) is levied at 35% on net taxable income. Monthly advance payments are required. Inflation adjustments (ajuste por inflación impositivo) are mandatory due to Argentina's chronic inflation and significantly complicate tax computation.
Compliance Requirements
Annual Obligations
Annual corporate income tax return (Ganancias) filed with AFIP — deadline varies by CUIT digit
Annual Ingresos Brutos (provincial gross income tax) reconciliation with the relevant provincial agency
Annual IGJ/registry filings including financial statements and officer appointments
Monthly Obligations
Monthly IVA declaration filed electronically with AFIP (or bi-monthly for smaller entities)
Monthly Ingresos Brutos provincial tax filing
Monthly SIPA (pension) and obra social (health) contributions via AFIP if employing staff
Monthly inflation-adjusted accounting records and balance sheet updates
Payroll & Employment
Argentina's labor framework is governed by the Ley de Contrato de Trabajo (LCT) and collective bargaining agreements (convenios colectivos). Employer obligations are extensive and employment relationships are strongly protected by law.
Mandatory benefits include 13th-month salary (SAC — sueldo anual complementario), 14 days minimum paid vacation (increasing with seniority), and significant termination indemnity (1 month per year of service)
Employer social security contributions (cargas sociales) total approximately 24–27% of gross salary; employee contributions approximately 17%
All payroll, social security, and termination payments must comply with the applicable collective bargaining agreement (CCT) for the industry sector
NavviPal coordinates payroll processing and LCT compliance through vetted Argentine in-country partners. Argentina's labor law is one of the most employee-protective in the region — contact our team before your first hire.
Talk To An ExpertWhy Argentina
Argentina is Latin America's third-largest economy and home to a highly educated, Spanish-speaking workforce — making it increasingly attractive for technology, services, and nearshoring operations. Despite macroeconomic volatility, Argentina's talent pool and cost structure (at parallel exchange rates) offer compelling advantages for export-oriented businesses.
46M
Population
~B USD
GDP (2024 est.)
Tech talent base
Key Advantage
ARS (Peso)
Currency
Managing Your Entity with NavviPal
NavviPal's platform tracks your Argentine entity's CUIT status, AFIP filing calendar, IVA obligations, and Ingresos Brutos deadlines — critical given Argentina's high compliance frequency.
Key Authorities
AFIP (Administración Federal de Ingresos Públicos)
Federal tax authority responsible for CUIT registration, tax compliance, and revenue collection
IGJ (Inspección General de Justicia)
Corporate registry authority in Buenos Aires overseeing company registration and corporate compliance
Local Director Requirement
Argentina does not require a local director or legal representative for most corporate structures. However, certain regulated industries or specific entity types may have additional requirements. Foreign directors can manage the entity remotely.
Frequently Asked Questions
How long does company formation take in Argentina?
Company formation in Argentina typically takes 6-10 weeks depending on the jurisdiction. Buenos Aires entities register with the IGJ (Inspección General de Justicia); other provinces use their own registries. The process involves notarization, IGJ approval, and CUIT registration with AFIP. Argentina's regulatory environment adds complexity relative to most other markets in the region.
Do I need a local director or legal representative in Argentina?
Argentina does not strictly require a local director, but does require at least two shareholders for an SRL or traditional S.A. The S.A.S. (Sociedad por Acciones Simplificada) allows single-person ownership. Having a local fiscal representative is strongly recommended for AFIP interactions and ongoing compliance management.
Can foreigners own 100% of a company in Argentina?
Yes, foreign nationals can own 100% of an Argentine entity with no nationality requirements for shareholders. However, currency controls (CEPO cambiario), profit repatriation restrictions, and inflation-adjusted accounting requirements make it essential to understand the operating framework before investing. NavviPal advises a thorough pre-investment assessment for Argentina.
What does it cost to form a company in Argentina?
Company formation in Argentina typically ranges from ,500 to ,500 USD for the core process. Ongoing costs are notable due to inflation-adjusted accounting requirements and the complexity of Argentina's tax framework. NavviPal provides transparent, itemized quotes—contact us for your specific scenario and a realistic picture of total annual costs.
What is the CUIT and why is it needed?
The CUIT (Clave Única de Identificación Tributaria) is Argentina's unique tax identification number, issued by AFIP (Administración Federal de Ingresos Públicos). It is required for all tax filings, banking, contracts, import/export, and business activities in Argentina. Each director and shareholder also requires their own CUIT or CUIL.
What are the ongoing compliance obligations in Argentina?
Argentine entities must file monthly tax reports (VAT, income tax, payroll taxes) with AFIP, prepare inflation-adjusted financial statements (ajuste por inflación), submit annual corporate filings with the IGJ or provincial registry, hold mandatory shareholder meetings, and maintain detailed accounting records. Argentina's compliance framework is one of the most demanding in the region.
What documents are needed to incorporate in Argentina?
Core requirements include: notarized articles of incorporation (estatuto social), registration with the IGJ (Buenos Aires) or provincial registry, CUIT registration with AFIP, apostilled and legalized copies of foreign shareholder identification documents, proof of a registered address in Argentina, and initial capital deposit documentation. S.A.S. registration is simpler and can be completed digitally.
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