Worked example · Business
CABA SAS: from registration to invoicing
A six-step preparation walkthrough: what to do, what to bring and what evidence lets you move on. Confirm the chosen form and jurisdiction first.
Use this example only after choosing CABA and SAS
Illustration: two individual founders want to operate a local service business with its legal address in the City of Buenos Aires (CABA). CABA and Buenos Aires Province have different registries. This is a preparation example, not a recommendation for your structure.
If an owner is a foreign company, ask a lawyer about its registration and representation before using this individual-founder example. Company ownership does not itself give residence or permission to work.
1. Resolve people, access and signatures
Do next: confirm each founder’s identifier and who will act as representative. Set up TAD access and choose the permitted signature method. The official IGJ page calls for fiscal key level 2 or higher; the model statute needs titular and alternate administrators.
Bring: owner/administrator information, CUIT/CUIL/CDI and any representative’s power. Set up access privately; keep credentials out of the handoff pack. Ask whether non-model governance is needed. Move on when each required signer can use the chosen method.
Administrator appointment alone does not require digitally signing the constitutive instrument under the new rule; confirm the applicable acceptance and signature documents.
2. Submit formation and resolve observations
Do next: open “Constitución de Sociedades por Acciones Simplificadas (SAS)” in TAD. Check name, statute, owners, administrators, shares, activity, address, capital, supporting documents and fees against the official steps.
Bring: the applicable signed instrument, representation evidence and capital proof where required. Keep the receipt, answer observations and move on with the registered instrument; payment or submission is not approval.
September 2026 update: IGJ generally dispenses with formation prequalification opinions, with optional use and specific exceptions. Older SAS checklists still mention a mandatory opinion for a non-model statute; check the current rule instead.
3. Confirm the company’s CUIT and access
Do next: check the assigned company CUIT and the authorised administrator’s ability to act for it. ARCA lists CABA SAS under joint regulation 4098, outside its generic registration procedure. Do not submit a duplicate generic CUIT request without confirming what is missing.
Bring: registered instrument, registry/CUIT confirmation and representation records. Move on when company identity and representation work in the official system; personal CUIT is not company CUIT.
4. Activate the applicable tax obligations
Do next: have the accountant confirm activity, start date and applicable taxes/regimes. The authorised person uses Sistema Registral → Registro Tributario or Registro Único Tributario → Alta de impuestos, as applicable. Retain confirmation/F. 420/T.
Bring: CUIT, registered activity and address, business start date and accounting decisions. Ask separately about local/provincial gross-receipts tax, permits and employees; federal CUIT is not proof that every obligation is active. Move on with a reviewed registration record and filing/payment calendar.
5. Prepare the business account and payment terms
Do next: ask the chosen bank for its current SAS account checklist and permitted payment products. The official SAS summary identifies the registered instrument and CUIT; confirm representative, beneficial-owner and source-of-funds checks directly with the provider.
Bring: registered instrument and CUIT plus the provider’s requested records. Move on when the bank confirms the account and required payment function. A migrant’s personal peso-account route is not a business-account guarantee. Agree written payment dates and a follow-up contact with customers.
6. Check authorisation, then issue the actual invoice
Do next: confirm issuer status, customer status and whether the sale is domestic or an export. For Comprobantes en Línea, review CUIT/fiscal-key level 3 access and the separate point of sale in Administración de puntos de venta y domicilios. Class A authorisation has its own checks; formation alone does not grant it.
Worked example: a VAT-registered issuer billing a VAT-registered Argentine customer checks its permitted class A variant. A final-consumer sale uses the relevant B rules; export treatment requires a separate review. These assumptions are not a classification of your business.
Bring: registered activity, invoice permission, point-of-sale configuration and actual customer/transaction data kept in ARCA or your approved billing system. Ask the accountant to check the first actual transaction. Retain the authorised invoice and issuance record; never issue a fictitious invoice to test readiness.
Your questions and evidence to take away
Before committing, ask: Which form and jurisdiction fit this activity? Which owner documents and signatures are required? What is integrated and what remains separate? What are the full initial and recurring costs? Who handles observations, tax returns and first-invoice checks? What exact record closes each step?
Print this guide or keep a local plan with your progress and personal follow-up dates. Timelines depend on documents, observations and providers; this example promises no approval date.
Using another form or jurisdiction?
Use the SRL/registry guide or foreign-company route for those filing steps. The tax, bank and invoicing stages here remain questions to resolve for your actual entity.
Prepare the business to operate
Once the structure and registry are settled, check tax/invoice activation, local permissions and staff requirements. Assign ongoing filings to a responsible person and a current due date.