SAS Argentina - Sociedad por Acciones Simplificadas: Guía 2025

SAS Argentina 2025: What it is, how to create one, requirements, costs, and whether it's worthwhile. Complete guide with IGJ/AFIP, CABA vs. Province, A-type invoices from day one, digital books, advantages, and real risks. 💼 Do you want us to incorporate your SAS in CABA or another province? We are Contablix, a digital accounting firm. 👉 1:1 Consulting / Express Incorporation: Contablix WhatsApp ➜ contablix.ar ⸻ What will you learn? • ✅ What an SAS is and whether it's still relevant today. ⚖️ SAS vs. SRL/SA: practical differences and costs/timeframes. 🧭 Where it's best to incorporate (CABA vs. Province of Buenos Aires vs. other provinces). 🧩 Step by step: digital signature, articles of incorporation, IGJ registration, CUIT (tax ID), and tax registration. • 💳 Type A Invoices from day one, minimum capital, digital books. 💰 Taxes (VAT, Income Tax, Gross Income Tax, Check Tax) and maintenance costs. 📈 When is it advantageous to switch from a simplified tax regime/self-employed status to a corporation? 🧾 Dividends, fees, salaries, and their tax impact. 🧠 Broad corporate purpose, entry/exit of partners, and sale of the company. ⸻ Timestamps 00:00 Intro: myths, obstacles, and is the SAS (Simplified Stock Company) a good option? 00:30 Definition and purpose of the SAS (Limited Liability Company) 01:10 Is it still relevant? Changes 2020–2024 and Reactivation of the Buenos Aires City General Inspectorate (IGJ) 02:19 What happened in Buenos Aires City and the provinces (real overview) 02:40 Single-member SAS and alternate administrator 03:23 Incorporation times: Buenos Aires City vs. Buenos Aires Province vs. others (Mendoza, etc.) 05:31 100% digital process in Buenos Aires City: signature, IGJ registration, CUIT (tax ID), and tax registration 06:33 Standard bylaws vs. customized bylaws (notary, fees) 06:55 Advantages: speed, flexibility, low capital, addition of partners 09:57 Type A invoices from day 1 (without prior solvency) 10:40 Disadvantages and administrative obligations 11:51 SAS taxes (VAT, Income Tax, Gross Income Tax, charges) 12:27 Check Tax and its treatment as a payment on account 13:10 Digital books and financial statements Audited 14:09 SAS vs. operating as a sole proprietorship (flows and formalities) 15:13 Is a notary required for incorporation? 15:40 Can it be done in any province? (Buenos Aires City, Córdoba, Santa Fe, Mendoza, Buenos Aires Province) 16:36 Maintenance costs (self-employment, fees, bank charges) 17:44 SAS vs. traditional corporation (capital, bureaucracy, stock exchange) 18:25 Restricted activities (financial, etc.) 18:53 When is it advisable to become a corporation? Typical Cases 20:13 SMEs: Benefits (90-day VAT, loans, charges) 21:06 Profit Distribution: Dividends, Fees, Salaries 22:21 Withholdings/Impact of Each Alternative 23:33 Limited Liability: Subscription vs. 25% Integration 24:50 Piercing the Corporate Veil in Fraud/Breaches 25:22 Broad Corporate Purpose (Multi-sector) 25:44 How to Choose a Name (IGJ, Best Practices) 26:39 Transfer of Shares (Simple and Private) 26:56 Dissolution vs. Sale of the Company 28:00 Inactive SAS? Balance Sheets and Tax Registrations 28:38 Services Abroad: Local SAS vs. Foreign LLC 29:03 Closing + CTA — Will the SAS still be valid in 2025? Yes. In the City of Buenos Aires (CABA), the original IGJ (General Inspectorate of Justice) scheme was reactivated, and in several provinces, it never stopped. Can a single-member SAS (Simplified Stock Company) be formed? Yes: 1 partner + alternate administrator. How long does it take? CABA: ~5–15 days; other provinces vary; PBA (Buenos Aires Province) is currently experiencing delays. Minimum capital and fees? Low minimum capital (2 SMVM). With a model bylaws, costs are reduced. Can I issue an A invoice from day one? Yes, the SAS allows it without prior proof of solvency. What taxes are paid? Monthly VAT and IIBB (Gross Income Tax), annual Income Tax, and the Check Tax (deductible for SMEs). SAS vs. SRL/SA (Limited Liability Company/Public Limited Company)? SAS is more agile and flexible; SRL/SA is more bureaucratic but may be advantageous in certain cases (e.g., listing companies). Is it better if I have low revenue? If you're just starting out, the Monotributo (Simplified Tax Regime) is usually more suitable. As the business grows, consider the RI (Individual Taxpayer Registry) vs. a corporation. Can I operate in multiple sectors? Yes: broad corporate purpose (key advantage). How do I add partners? Transfer of shares via private instrument (simple). -------------------------- 💻Visit our online accounting firm at: https://contablix.ar/sociedades and schedule a consultation for personalized advice. 📱Or contact us via WhatsApp! https://wa.me/5491127140016 ------------------------------------------------------------------ 👉 E-commerce Tax Community: https://chat.whatsapp.com/HJTxmwlnBJx...