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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

Business Setup Procedures

Setting Up a Company Uruguay Latin America & Caribbean
Procedures (number) 5.0 8.0
Time (days) 6.5 25.2

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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Actualitzacions: October 2022

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