Informality in the constitution of a company is one of the most studied elements in the literature and this is associated with low competitiveness. On the other hand, the municipality of Pital de Megua makes a commitment to diversify its economy through the promotion of cake and hallaca as emblematic products of the region, however, many of the enterprises have some trace of informality. Likewise, the characteristics of these business units are not clearly known, so this work aims to characterize the business units dedicated to the elaboration and commercialization of the cake in the Corregimiento de Pital de Megua. For this, a research work with a quantitative approach, descriptive scope, non-experimental and cross-sectional is carried out. An instrument was applied to the owners and administrators of the business units and inquired about three main axes: legal, physical and operational. The main results demonstrate the high degree of informality that exists in this group of companies and its main characteristics. This work contributes to the existing literature by revealing aspects related to the informality of SMEs and the characterization of the group of companies studied, which can be considered a basis for generating studies with correlational scopes that allow a better understanding of the logic underlying these organizations.