The share register and constitutional documents, the shareholders' agreement, every licence and permit with its holder, the equipment and vehicle schedule, current contracts and customer list, receivables, financial statements and tax returns, payroll records and the lease or deed for the yard.
The due-diligence file is the E-2 evidence file
Almost everything a prudent buyer would demand in due diligence is also what the consular officer needs. The corporate records and share register establish the ownership chain and, with the buyer's passport, the treaty nationality of the enterprise after closing. The shareholders' agreement establishes control.
The licences and permits, listed with their holders and expiry dates, show that the business can lawfully operate and reveal whether a licence transfer or a qualifying employee is needed before the buyer takes over. The equipment schedule, contracts, receivables and financial statements support the valuation, which is the denominator in the substantiality test, and demonstrate that the enterprise is real and operating rather than a shell. Payroll records show employees beyond the owners and answer the marginality question.
The lease or deed proves premises. The buyer adds his own layer: the purchase agreement, escrow instructions, the traced source of his funds and a business plan for the next five years. Assemble the seller's documents early, since a retiring founder may take time to locate them.