Overview
| Field | Value |
|---|---|
| Region | Latin America |
| ISO 3166-1 | GT / GTM |
| Registry | Registro Mercantil |
| Last updated | 2026-05-04 |
Identifiers
Collect two identifiers from each business customer in Guatemala and submit them as strings on the application body.| API field | Local name | Issuer |
|---|---|---|
businessInfo.taxId | NIT | SAT (Superintendencia de Administración Tributaria) |
businessInfo.businessEntityId | Número de Inscripción RM | Registro Mercantil |
Sector regulators
SIB · MSPAS
Legal structures
| Local name | Abbreviation | Description |
|---|---|---|
| Sociedad Anónima | S.A. | Share-capital company with separate legal personality; shareholders’ liability limited to their subscribed shares. The dominant large-business vehicle in Guatemala under Decreto 2-70, Art. 86. Closest US equivalent: C-Corp. |
| Sociedad de Emprendimiento | S.E. | Simplified share-capital company created by Decreto 20-2018 for startups; can be formed by a single natural person via electronic registry (no public deed required). Annual revenues capped at Q5 million; must convert if exceeded. Closest US equivalent: C-Corp. |
| Sociedad de Responsabilidad Limitada | S. de R.L. | Quota-based limited-liability company; partners liable only for their contributions. Capital divided into non-transferable quotas. Common SME vehicle under Decreto 2-70, Art. 78. Closest US equivalent: LLC. |
| Comerciante Individual | — | Unincorporated sole trader registered at the Registro Mercantil; no separate legal entity and owner bears unlimited personal liability for business obligations. The simplest and lowest-cost business form in Guatemala. Closest US equivalent: Sole Proprietorship. |
| Sociedad Colectiva | S.C. | General partnership in which all partners are jointly and unlimitedly liable for firm obligations under Decreto 2-70, Art. 59. Operates under collective business name (razón social). Closest US equivalent: General Partnership. |
| Sociedad en Comandita Simple | S.C.S. | Limited partnership with general partners bearing unlimited liability (socios comanditados) and limited partners liable only up to contributed capital (socios comanditarios) under Decreto 2-70, Art. 68. Closest US equivalent: Limited Partnership. |
| Sociedad en Comandita por Acciones | S.C.A. | Hybrid partnership with general partners bearing unlimited liability while limited partners hold shares with liability capped at their subscribed amount under Decreto 2-70, Art. 80. Closest US equivalent: Limited Partnership. |
| Sucursal de Sociedad Extranjera | — | Branch or representative office of a foreign company registered at the Registro Mercantil to conduct business in Guatemala; not a separate legal entity from its foreign parent. Closest US equivalent: Branch/Representative Office. |
| Cooperativa | — | Member-owned cooperative governed by the Ley General de Cooperativas (Decreto 82-78); formed for mutual benefit rather than investor profit. Closest US equivalent: Cooperative. |
How documents combine
For each evidence area, this table shows whether the listed documents are alternatives (any one of) or a bundle (all required). The artifact-by-artifact lookup follows below.| Evidence area | Documents needed |
|---|---|
| Legal Registration | All required: Patente de Comercio + Inscripción RM |
| Constitutive Documents | All required: Escritura Pública + Estatutos |
| Tax Registration | Constancia NIT |
| Operating Permit | Licencia Municipal de Funcionamiento |
| Ownership Records | All required: Escritura Pública + Libro de Accionistas |
| Governance Records | Any one of: Escritura Pública · Acta Notarial · Certificación de Nombramiento |
| Signing Authority | All required: Acta Notarial + Certificación de Nombramiento |
| Address | Any one of: Contrato de Arrendamiento · Recibo de Servicios · Estado de Cuenta Bancario |
| Good Standing | Certificación del Registro Mercantil |
Documents to collect
The physical documents you’ll collect from your customer, with the evidence area each one proves. One document can prove multiple areas — for example, Brazil’s Cartão CNPJ covers both tax and business-registration proof, so it appears once with both areas listed.| Document | Proves |
|---|---|
| Patente de Comercio | Legal Registration |
| Inscripción RM | Legal Registration |
| Escritura Pública | Constitutive Documents |
| Estatutos | Constitutive Documents |
| Constancia NIT (SAT) | Tax Registration |
| Licencia Municipal de Funcionamiento (alcaldía / municipalidad) | Operating Permit |
| Escritura Pública | Ownership Records, Governance Records |
| Libro de Accionistas | Ownership Records |
| Acta Notarial de Asamblea (nombramiento de administradores) | Governance Records, Signing Authority |
| Certificación de Nombramiento (directores / representante legal) | Governance Records, Signing Authority |
| Contrato de Arrendamiento | Address |
| Recibo de Servicios (≤90 días) | Address |
| Estado de Cuenta Bancario (≤90 días) | Address |
| Certificación del Registro Mercantil (Certificación de Existencia y Representación) | Good Standing |
| Sector-Specific License | SIB, MSPAS |
Collection notes
- Governance Records: Escritura Pública is always required. Acta Notarial and Certificación de Nombramiento are alternatives for evidencing current directorship — notarized assembly minutes vs. a standalone appointment certificate.
- Address: Conduit universal policy: lease (no time bound) OR utility bill OR bank statement, with utility/bank dated within 90 days. Same evidence satisfies both registered-address and operating-address checks.
- Good Standing: Online certification issued by the Registro Mercantil General de la República via the eCerti portal (servicios.registromercantil.gob.gt/eCerti). Confirms current legal existence, capital, and legal representation. The Patente de Comercio is the registration title (issued once); the Certificación is the live good-standing instrument. Request issuance within 30 days for banking; cross-border use commonly 60 days.
Person roles
When you submit a person on the application body, set theirrole to one of Conduit’s canonical BusinessPersonRole values. Use this table to map a local corporate-governance title onto the right canonical role.
| Local role | Canonical API role | Description |
|---|---|---|
| Presidente | CONTROLLING_PERSON | Board president. |
| Director / Vocal | CONTROLLING_PERSON | Board member. |
| Representante Legal | LEGAL_REPRESENTATIVE | Legal representative. |
| Administrador Único | LEGAL_REPRESENTATIVE | Sole administrator (alternative to board). |
| Gerente General | CONTROLLING_PERSON | General manager with day-to-day operational authority; appointed by the board (Decreto 2-70). |