What does the Registro Mercantil do and which other registrations follow incorporation?

The Commercial Registry (Registro Mercantil) is defined as "the state entity responsible for carrying out the registration and certification of, and for providing legal certainty to,… all commercial acts performed by individuals or legal persons within the country",… attached to the Ministry of Economy; it registers domestic and foreign companies,… their legal representatives, empresas mercantiles, sole traders and auxiliares de comercio, and runs a virtual office at sedevirtual.registromercantil.gob.gt. After incorporation, the ICS 2024 lists the tax authority (SAT), the social security institute (IGSS) and the Ministry of Labor as mandatory registrations. Foreign companies not incorporated locally still cannot use the online window (ICS 2024). Where licenses from MARN, MAGA or the Ministry of Health apply, the ICS warns that they add considerable time.