Includes steps involved in establishing a local office.

A foreign entity, legally registered in its country of origin, and intending to do business in Guatemala must:

Register with the Mercantile Registry (Registro Mercantil) Registro Mercantil de Guatemala-
Address: 7a. Avenida 7-51, Zona 4
                                01004 Guatemala
Ph.:                         [502] 2317-3434
Fax:                        [502] 2334-1754
Contact:                Silvia Ruiz, Registradora
E-mail:                   info@registromercantil.gob.gt
Website: www.registromercantil.gob.gt

Documents for submission to the Mercantile Registry with Request for Registration:

  • Proof that the entity is legally constituted in accordance with the laws of the country (state) in which it is organized or registered.  Certified copy of the deed of incorporation (charter), the by-laws, and modifications thereto.
  • Proof that the Board of Directors has duly resolved to operate in Guatemala and has authorized the legal procedure to obtain permission to do so.
  • A power of attorney in which the person named is given ample powers to act and to represent the entity in all legal matters.
  • A document in which an amount is assigned as capital, with reference to the entity’s operations in Guatemala, and in which it is expressly stated that the entity will be responsible for its obligations in Guatemala with all its assets, both in Guatemala and abroad.
  • A declaration that the entity recognizes the jurisdiction of the courts and laws of Guatemala, with respect to its activities and operations in the country, and that neither the entity nor its representatives and employees will seek special rights as foreigners.
  • A declaration that the entity, prior to concluding operations in Guatemala, will fulfill all legal requirements in connection therewith.
  • Certified copies of its latest financial statements (balance sheet and income account).


The documents must be certified by an authorized official in the country (state) of origin and must be authenticated by an appropriate Guatemalan Consular Official.  For specific documentation on how to register foreign companies in Guatemala, please refer to the Mercantile Registry’s website: http://www.registromercantil.gob.gt

Registration with the Guatemalan Internal Revenue Service – SAT-
Register with the Guatemalan Superintendence of Tax Administration (Superintendencia de Administración Tributaria – SAT) at:
Superintendencia de Administración Tributaria – SAT
Superintendent: Abel Cruz
Website: www.sat.gob.gt
Telephone: [502] 2329-7070

The documentation for registration with the SAT, as required by the Income Tax Law, is identical to that required for registration with the Mercantile Registry. It is advisable to have the documents prepared in duplicate and to submit one set to the SAT, together with a copy of the authorization to operate in Guatemala issued by the Mercantile Registry.  Registration under the Value Added Tax (Decree 27-92) is also necessary. This registration can also be made at the SAT.

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