Two new resolutions from the Buenos Aires Public Registry of Commerce (IGJ) effective in late May and early June 2026 substantially simplify the regime for foreign companies and replace paper-based registration with a digital certificate procedure, cutting formalities, costs, and processing times.

At a glance

• General Resolution 4/2026 overhauls the framework for foreign companies under Sections 118 and 123 of the Argentine Companies Law (LGS), unifying the two regimes, relaxing documentary requirements, and repealing roughly 67% of prior provisions.
• General Resolution 5/2026 introduces a digital registration procedure: paper copies are no longer required, and a digitally signed registration certificate is issued and delivered electronically through the IGJ’s platform.
• Together, the two resolutions form part of a wider IGJ reform program aimed at faster, more predictable registration aligned with international standards to promote foreign investment.

Background

Both resolutions continue a reform process launched by the IGJ’s new administration, which began with the simplification of directors’ registration (GR 1/2026), a public consultation (GR 2/2026), the simplification of the corporate officers regime (GR 3/2026), the streamlining of the foreign companies regime (GR 4/2026), and now digital registration (GR 5/2026).

The reforms draw on experience under GR 15/2024, which had revealed formal requirements that increased compliance costs without adding verifiable control value.

Key Reforms

• Unified, lighter foreign company regime (GR 4/2026) – Requirements under Sections 118 and 123 of the LGS are consolidated into a single framework with common basic requirements, additional requirements only for habitual activity under Section 118, and roughly 67% of prior provisions repealed.
• Concurrent filing and Section 118 sufficiency (GR 4/2026) – A foreign company’s registration may now be filed jointly with the incorporation of the local company it will participate in (previously sequential), and registration under Section 118 alone is sufficient to participate as a shareholder or quotaholder, removing the need for a separate Section 123 registration.
• Relaxed documentary, evidentiary, and capital requirements (GR 4/2026) – Notarization before an Argentine notary public and apostilled digital documentation are accepted; consolidated bylaws or an explanatory note may replace the full historical record of amendments; and capital contributions may be evidenced via local or foreign bank deposits, with the in-kind valuation justification removed.
• Digital registration certificate and paperless filing (GR 5/2026) – On completion, the IGJ issues a digitally signed certificate with the registered documents embedded (full legal effect under Section 11 of Law 25,506) and the requirement to submit copies is waived, though the original instrument must still be filed.
• Electronic delivery and phased rollout (GR 5/2026) – Certificates are delivered through the IGJ’s remote platform (TAD), linked to the company’s tax ID (CUIT), removing in-person collection; the procedure is implemented gradually under a published schedule.

Impact for Foreign Investors and International Structures

The reforms represent a significant shift toward a more efficient, predictable, and internationally aligned registration system, directly reducing transaction costs and implementation timelines for foreign investment in Argentina. Two points warrant attention: GR 4/2026 preserves a restrictive approach for companies from non-cooperative or FATF high-risk jurisdictions (with the IGJ retaining authority to request additional documentation), and the GR 5/2026 digital procedure applies only to the registrable acts and entity types incorporated into the IGJ’s implementation schedule filings not yet included remain governed by GR 15/2024.

Timeline

GR 4/2026 entered into force on 23 May 2026 (the day after its publication in the Official Gazette), and GR 5/2026 became enforceable on 3 June 2026, with the digital procedure phased in from 8 June 2026 (incorporation of companies), then 16 June (civil entities), 22 June (contracts), and 29 June 2026 (amendments and officers of civil entities).