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Legal Forms of Companies

Sociedad Anonima is a Public Limited Company: Number of partners: At least two shareholders
Capital (max/min): UYU 923,403. 25% of the capital must be paid up at the moment of incorporation.
Shareholders and liability: Liability is limited to the amount contributed.
Sociedad de Responsabilidad Limitada (SRL) is a Private Limited Company: Number of partners: At least two shareholders, maximum 50
Capital (max/min): UYU 20,531. At the time of the constitution, the partners have to contribute at least 50% of their participation in the share capital.
Shareholders and liability: Liability is limited to the amount contributed.
Sociedad Colectiva (SC) is a general partnership: Number of partners: Minimum 2 partners
Capital (max/min): No minimum capital required.
Shareholders and liability: Liability is unlimited for all partners
Sociedad en Commandita Simple (SCS) is a limited partnership: Number of partners: Minimum 2 partners
Capital (max/min): No minimum capital required.
Shareholders and liability: Liability is limited for sleeping partners, unlimited for managing partners

Source: Doing Business - Latest available data.

The Competent Organisation: Company's registration shall be done at the following institutions:
- DGI (Direccion general impositiva) (General Tax Office);
- BPS (Banco de seguro del Estado) (State Insurance Bank);
- MTSS (Government ministry of work);
- MEC (Government ministry of education and culture at the register of the legal representatives of the commercial section).
For Further Information: Consult Doing Business Website, to know about procedures to start a Business in Uruguay.
Department of Public Registers

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