Guides: Constituir SRL · IGJ trámites
SRL limits liability to contributions, uses simpler governance, and suits SMEs. SA requires a board, audits/reporting in many cases, and is typical for larger companies or those seeking financing. SAS was created for agility and digital filings; availability and requirements vary by jurisdiction.
Official: IGJ — trámites
After drafting bylaws and appointing representatives, obtain the entity CUIT and a representative’s Clave Fiscal to enable AFIP services. Register tax regimes (IVA/Monotributo/withholdings), invoicing systems, and provincial/municipal taxes as required.
| Form | Liability | Capital | Governance | Typical use |
|---|---|---|---|---|
| SRL | Limited to contributions | Low–moderate | Managers / partners | SMEs with few partners |
| SA | Limited | Moderate–higher | Board; audits/reporting | Larger enterprises; financing |
| SAS* | Limited | Low | Agile; digital filings | Startups / fast launch |
*Confirm SAS status with IGJ/provincial registries (criteria adjusted 2024–2025).