The Mercantile Registry of Guatemala, through the Ministry of Economy, issued an official communication clarifying the scope of the transitional obligation set out in the Comprehensive Law for the Prevention and Suppression of Money Laundering or Other Assets and the Financing of Terrorism (Decree 15-2026),
applicable to mercantile companies whose capital is divided into shares and that were incorporated before the Law’s entry into force.
Key aspects:
- Effective date: The Law will enter into force on September 16, 2026.
- Companies subject to the obligation: Mercantile companies whose capital is divided into shares and that were incorporated before that date.
- Term and obligation: One year, counted from the effective date of the Law, to submit to the Mercantile Registry, on a certified and confidential basis, the information from their shareholder registry.
- Prerequisites: An authorized Shareholders’ Registry Book; a registered notice of the issuance of shares; and the advanced electronic signature of the Sole Administrator or of the Secretary of the Board of Directors, in order to complete the electronic form and pay the corresponding fee.
- Registration of directors: Six months, counted from September 17, 2026, to register the members of the administrative body with the Mercantile Registry.
- Scope of the obligation: This transitional regime applies only to companies incorporated before September 16, 2026. Companies incorporated on or after September 16, 2026 are subject to the permanent obligation to file notice within ten business days following the initial registration or each transfer of shares.
We recommend that mercantile companies whose capital is divided into shares begin preparations in good time to comply with this obligation within the deadlines established by the Mercantile Registry.
For more information on this matter, or to address any further questions, please feel free to contact us at [email protected]