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ProMacau Registered Accountants & Associates

Business Entities

Individual Entrepreneur (E.I.) or Commercial Entrepreneur, natural person
This is the same term as “Sole Proprietorship”under the previous Commercial Code of Macao. This kind of business is exercised by one person using his own name or by his employees. He is whollyliable for all debts incurred in the business.


Company or Commercial Entrepreneur, corporate body
The members of the company contribute either in capitalor in industry for the company, practicing profit reverting economic activities back into the company and sharing the profit with the members.


EconomicInterest Group (A.I.E.)
Joining 2 or above companies without affecting theirqualifications of legal person, aimed at promoting and developing each other’s economic activities or simply improving and expanding the economicactivities of their companies.