DOCUMENTARY REQUIREMENTS FOR SIMPLIFIED CORPORATIONS (EAS)

Legal Entities

Nationals:

Scanned copy of the original, in PDF format (not a photograph).
Articles of Incorporation of the company.
Board Resolution approving, unanimously, the company’s participation as a shareholder of the EAS.
Power of attorney before a notary public, with certified signature granted by the legal entity to a legal representative.
Company Tax Identification Number (RUC).
Certificate of Legal Entity.
National Identity Cards of all company shareholders.

Foreign Entities:

Scanned copy of the original, in PDF format (not a photograph).
Articles of Incorporation of the company.
Board Resolution approving, unanimously, the company’s participation as a shareholder of the EAS.
Power of attorney before a notary public, with certified signature, granted by the legal entity to a legal representative. This document must be apostilled or legalized in the country of origin.
Tax Identification Number of the company from the country of origin.
Identity Card or Passport of all company shareholders.

If the documents are not in Spanish, they must be accompanied by an official translation by a certified public translator, including apostilles and/or legalizations.

2. INTEGRATED CAPITAL

Cash

Scanned copy of the original, in PDF format (not a photograph).

Registrable Assets

Real Estate and Vehicles:

Scanned copy of the original, in PDF format (not a photograph).
Public Deed of the Registrable Asset in the name of the contributing shareholder. The declared value in the deed must match the declared contribution amount.
Valuation report by a certified appraiser with stamp and date.
Revaluation and/or depreciation report signed by a certified public accountant with stamp and date.

Non-Registerable Assets

Goods, Equipment, Machinery, Livestock:

Scanned copy of the original, in PDF format (not a photograph).
Commercial Invoice of the Non-Registerable Asset in the name of the contributing shareholder. The declared value in the invoice must match the declared contribution amount; or,
Detailed inventory with unit and total values, signed by the shareholders and a nationally certified public accountant. The declared value must match the shareholder’s contribution amount.

Mixed Capital

If the capital is mixed (cash and assets) and exceeds 1,200 minimum wages:
A 20% deposit of the cash contribution must be made in the National Development Bank, Account No. 948150, under the Ministry of Industry and Commerce (EAS), in accordance with Law No. 6480. The deposit receipt must be attached.
For contributions below 1,200 minimum wages, no supporting document is required.

3. CONSTITUTION DOCUMENT

You must choose one of the following options:

Proforma Statute
Scanned copy of the original, in PDF format (not a photograph).
Automatically generated by the system based on the data entered in the EAS registration platform. Upon completion, the system allows for downloading the generated statute. It must be printed, and all shareholders and the legal representative must sign each page, including their full name and signature on the last page.

Private Document
Must include notarized signatures before a public notary.
Scanned copy of the original, in PDF format (not a photograph).
The constitution document must include the following:
a. Full name, identity document number, and address of each shareholder and the legal representative of the EAS.
b. Name of the legal entity followed by the acronym EAS or Simplified Corporation. For a single-shareholder EAS, also include “Unipersonal.”
c. Principal address of the company.
d. Company’s purpose.
e. Duration of the company. If not specified, it is assumed to be indefinite.
f. Share capital: issued, subscribed, and paid-in; number, class, and nominal value of shares, as well as the manner and terms of payment.
g. Rules for the distribution of profits and/or losses, specifying each member’s share.
h. Governing/administrative body, meetings of members, and fiscal supervision if applicable.
i. Signatures of all shareholders and the legal representative on each page, with full name and signature on the last page.

Public Deed
Scanned copy of the original, in PDF format (not a photograph).
Document prepared by a public notary, complying with all formal requirements established by local legislation for its validity.

SIMPLIFIED:

Simplified Checklist for Establishing a Simplified Corporation (EAS)

1. Members and Authorities

For Individuals:

Nationals:

Valid ID (front and back, PDF format).

Foreigners with Paraguayan ID:

Valid ID and Permanent Residency Card (PDF format).

Foreigners without Residency:

Passport or ID from the country of origin (PDF format).

For Legal Entities:

Nationals:

Articles of Incorporation.
Board Resolution approving EAS participation.
Power of attorney (notarized).
Tax ID (RUC).
Certificate of Legal Entity.
IDs of all shareholders.

Foreign Entities:

Documents translated into Spanish, apostilled/legalized.
Same documents as nationals.

2. Capital Contributions

Cash:

Deposit receipt (if over 1,200 minimum wages).
Registerable Assets (e.g., property, vehicles):
Ownership title and valuation report.
Non-Registerable Assets (e.g., inventory, machinery):
Invoice or inventory list signed by a certified accountant.

Mixed Capital (cash + assets):

20% deposit required for contributions exceeding 1,200 minimum wages.

3. Constitution Document
Choose one of the following:

Proforma Statute:

Auto-generated by the system, signed by all shareholders.

Private Document:

Signed and notarized, must include shareholder details, company name, purpose, capital, and governance rules.

Public Deed:

Prepared by a notary, meeting legal requirements.

This checklist summarizes the key requirements for setting up an EAS. Use it as a quick guide to ensure compliance.