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This book offers a comprehensive and updated guide on the process of creation, regulation and transformation of micro, small and medium-sized enterprises (MSMEs) in Cuba. Through three complementary chapters, it addresses the essential aspects of entrepreneurship in the contemporary Cuban context: from the practical steps to legally incorporate a company, to the regulatory, tax and banking framework that regulates it, and the structural reforms introduced by Official Gazette No. 78 of August 19, 2024.The first chapter presents a step-by-step guide for the creation of a MSME, detailing the procedures, requirements and digital platforms needed to formalize a venture in Cuba. The second chapter analyzes the current legal and fiscal framework, including the main taxes, social security obligations, tax advantages and new mandatory banking measures. The third chapter examines the most recent reforms that redefine the role of MSMEs in the national economy, highlighting institutional changes, new restrictions and emerging opportunities for entrepreneurs.