- Comerciante individual (sworn declaration, Art. 335; no separate legal person)
- Sociedad de Emprendimiento (one or more shareholders, limited liability, Decree 20-2018)
- S.R.L. or S.A. if you bring in at least one partner
The EIRL (Empresa Individual de Responsabilidad Limitada) does not exist in Guatemalan law. Article 10 of the Code of Commerce lists the company types “exclusively”, and the EIRL is not one of them. If you want limited liability as the only owner, the vehicle the law does offer is the Sociedad de Emprendimiento created by Decree 20-2018.
Correction (24 Sep 2026): the only single-owner limited-liability vehicle in Guatemala is the Sociedad de Emprendimiento (Decree 20-2018); the EIRL is not a company type under Code of Commerce Art. 10. Earlier versions of this page described how to register an EIRL, with a Q5,000 capital requirement, an “EIRL” name legend, fees, timelines, an annual Patente renewal and links to a registry domain that does not exist. None of that applied, and it has been removed.
Key facts
| Is the EIRL a legal company type? | No (Code of Commerce Art. 10) |
| Company types the law allows | Sociedad colectiva, comandita simple, S.R.L., S.A., comandita por acciones, sociedad de emprendimiento |
| Single owner, no separate legal person | Comerciante individual (Art. 335) |
| Single owner, limited liability | Sociedad de Emprendimiento (Decree 20-2018) |
| Partners required | S.R.L.: several partners, maximum 20 (Arts. 78-79) |
| Mercantile Registry | 7a Avenida 7-61, Zona 4 · PBX (502) 2317-3434 · Mon-Fri 8:00-16:00 |
What Article 10 says
“Son sociedades organizadas bajo forma mercantil, exclusivamente las siguientes: 1º La sociedad colectiva. 2º La sociedad en comandita simple. 3º La sociedad de responsabilidad limitada. 4º La sociedad anónima. 5º La sociedad en comandita por acciones.” Decree 20-2018 (Art. 14) added: “6°. La sociedad de emprendimiento.”
Because the list is exclusive, a notary cannot constitute an “EIRL”, and the Mercantile Registry has no such type to register.
Your options as a solo founder
| Comerciante individual | Sociedad de Emprendimiento | S.R.L. / S.A. | |
|---|---|---|---|
| Owners | You | One or more natural persons | Partners (S.R.L. max 20) |
| Separate legal person | No | Yes (Art. 1040) | Yes |
| Liability | Business obligations are yours | Limited to your shares (Art. 1040) | Limited to contributions/shares (Arts. 78, 86) |
| How it is created | Sworn declaration at the RM (Art. 335) | Electronic system of the RM, no public deed (Arts. 1042-1043) | Public deed before a notary |
| Main limit | None specific | Annual income up to Q5,000,000; cash contributions only | Partners required |
Comerciante individual. The simplest route: you register as a merchant and register your business. The Registry’s tariff page lists Q100 for the merchant and Q100 for the business, and the Patente de Comercio is issued free under Art. 344 (checked 24 Sep 2026). See Sole Proprietor.
Sociedad de Emprendimiento. Created by Decree 20-2018, which added Articles 1040 onward to the Code of Commerce. It is formed by one or more natural persons, it is a legal person distinct from its shareholders, and it is constituted through the Mercantile Registry’s electronic system: every shareholder signs with an advanced electronic signature certificate, and no public deed is required. Its annual income may not exceed Q5,000,000 (the amount set in 2018, updated every 1 January); above that it must transform into another company type within six months. It only accepts cash contributions, and subscribed shares must be paid within two years of registration. We have not verified its current fee or processing time.
S.R.L. or S.A. If you have a partner, the S.R.L. (several partners, maximum twenty, liability limited to contributions) and the S.A. (capital in shares, liability limited to the shares subscribed) are both available. See S.R.L. and Corporation (S.A.).
If someone offered to set up an “EIRL” for you
Ask the notary or gestor which of the six Article 10 types the deed actually creates. A deed cannot create a company type the law does not list. If you already paid for an “EIRL”, ask for the Registry inscription number and check it in the RM’s official search (eRegistros, via the RM Sede Virtual); see how to look up a business.
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Related resources
- Mercantile Registry Hub — all RM procedures
- Sole Proprietor — comerciante individual
- Limited Liability Company (S.R.L.) — several partners, maximum 20
- Corporation (S.A.) — capital in shares
- Patente de Comercio — issued free, no renewal
- Business search — check what a company is registered as
Sources: Code of Commerce of Guatemala (Decree 2-70), Arts. 10, 78, 79, 86, 335, 344 (text captured 24 Sep 2026); Decree 20-2018, Ley de Fortalecimiento al Emprendimiento, Arts. 14, 16, 19, 21-24 (Diario de Centro América; copy at sice.oas.org); Mercantile Registry contact page (address, PBX, hours) and Sede Virtual, checked 24 Sep 2026.