<b>Legal Requirements, Essential Compliance of the Entrepreneur</b> The main objective of this investigation is the establishment of the most important points regarding the legal requirements that a Business Plan must contain legal compliance in a business idea goes beyond meeting basic requirements, such as registering the company in the taxpayer register or carrying out a constitutive act Emphasis must be placed on complying with legal aspects of benefit to the parties related to the venture, such as registering workers with Social Security, drawing up individual or collective contracts, granting basic benefits and, if possible, additional work incentives. to salary... In Mexico, Small and Medium Enterprises SMEs represent 51 of the Gross Domestic Product GDP , and the development of 72 of the generation of jobs, for this reason it is of vital importance that these businesses have the legal requirements in rule, so that this allows them to adapt and generate new business training strategies and thus contribute in a relevant way to the economic development of the country, fully fulfilling their commitments both with the parties involved, workers and employees and with society in general, through trade of goods and services and the corresponding payment of taxes and contributions related to their economic and commercial activities. Business Plan, Legal Requirements, Compliance 1423-1426 Issue-7 Volume-6 Dr. J. Emilio Méndez-González | M. A. R. H. Liliana Álvarez-Loya | M. A. R. H. Enrique Guzmán-Nieves | M. F. Omar Almela-Sinecio