Mercantile Registry timelines, fees and FEL invoicing

Dossier: Manual: opening a garment factory13-manual-fabrica.md
Domain: The legal vehicle and its capitalvehiculo-legal
Room: Invest · Incorporating the company/invertir/empresa
Audited: Audited

Advisers cite 2–3 weeks for the Mercantile Registry to authorize registration of the S.A. The fees, per the Registry's official procedure sheet: with authorized capital of ≤Q499,999.99 you pay Q30 to issue the edict and Q200 to publish it, with no company-registration fee; with capital of ≥Q500,000 you pay 8.5‰ of authorized capital (capped at Q40,000) plus Q100 to register the first business establishment and Q150 for the first commercial auxiliary; in both cases, stamp duty of Q200 on the company license and Q50 on the business license (corrected in the 2026-08-22 audit, having previously been attributed to a commercial guide). FEL electronic invoicing is universally mandatory, through an authorized certifier or the tax authority's app.

The research is written in English; quoted figures, source names and the titles of legal instruments stay in the language their source published them in.

Figures

Mercantile registration timelineVesco / FacturaSimple: 2–3 weeksadvisor guides, 2026
Fees, capital ≤Q499,999.99Registro Mercantil: Q30 edict + Q200 publication, no registration feeofficial fee schedule in force
Fees, capital ≥Q500,000Registro Mercantil: 8.5‰ of authorized capital, cap Q40,000, + Q100 + Q150official fee schedule in force
Stamp dutyRegistro Mercantil: Q200 company trade license, Q50 business trade licenseofficial fee schedule in force

Caveat

The 2–3 week timeline comes from advisers, not from law

Sources

Registro Mercantil, hoja de trámite Inscripción de sociedades mercantilesprincipal.registromercantil.gob.gtconsulted Aug 22, 2026
Vesco, Pasos para abrir una S.A. en Guatemalavescco.taxconsulted Aug 19, 2026
FacturaSimple, Constituir S.A. en Guatemala paso a pasofacturasimple.comconsulted Aug 19, 2026
Portal SAT, Factura Electrónica en Línea (FEL)portal.sat.gob.gtconsulted Aug 19, 2026

Related records

This layer is research: read from public sources by the archive's own team, every claim cited with the date it was consulted, and audited where it is marked so. It has not entered the verified store — no figure here was fetched back from its source or stamped with a retrieval time — so it wears no red provenance numeral and never mixes with the verified figures.