| name | tax-law |
| description | Legal framework, tax rules, exemption criteria, and filing procedures for Paraguayan fiscal obligations. Covers Ley 6380/2019, IVA treatment, IRP rules, progressive rates, and filing sequence. Used by all agents that make fiscal decisions. |
Tax Law — Paraguay Fiscal Framework
Core Legal Framework
| Law/Resolution | Subject |
|---|
| Ley 6380/2019 | Tax system modernization and simplification |
| Decreto 3107/2019 | IVA regulation |
| RG 33/2020 | Virtual invoicing |
| RG 38/2020 | Perpetual due date calendar |
| RG 69/2020 | IRP-RSP regulation |
| RG 79/2021 | Mandatory filing even with zero activity |
| RG 90/2021 | Receipt registration |
| RG 12/2024 | SIFEN electronic invoicing |
| RG 21/2024 | SIFEN calendar groups 11-18 |
IVA Treatment for Service Exporters (if TAXPAYER.taxRegime indicates exemption)
- Art. 84, Ley 6380/2019: Exportation of services = not taxable by IVA
- Services executed outside Paraguay for foreign client = exempt
- Recorded as "Exento" in Marangatu (field C12 of Form 120)
- IVA Debit = 0, Credit = 0, To pay = 0
- Monthly declaration is MANDATORY even with zero activity (RG 79/2021)
IRP Treatment (if TAXPAYER.residentOfParaguay is false)
- Art. 48, Ley 6380/2019: Only Paraguayan-source income is taxed
- Taxpayers matching this profile (non-resident working from exterior for foreign client) = NO Paraguayan source
- CV 829 DNIT (Dec 2025): Services from exterior explicitly not taxed by IRP
- If Obl. 715 is active on RUC: file Form 515 with income = 0
- Alternative: request deactivation of Obl. 715
IRP Thresholds and Rates (when applicable)
- Threshold: Gs. 80,000,000/year FIXED by law (Art. 62) — NOT indexed to minimum wage
- Progressive rates (Art. 69):
- Up to Gs. 50,000,000: 8%
- Gs. 50,000,001 to 150,000,000: 9%
- Over Gs. 150,000,000: 10%
- Deductible expenses: Equipment, office, internet, software, insurance, personal expenses, vehicle (1x/3yr), home (1x/5yr), donations (max 5%)
Filing Rules
- Sequential order (MANDATORY): Invoice FIRST → IVA declaration → Registro 955
- Period: Always the PREVIOUS month (invoice in March covers February work)
- Due date: Depends on the last digit of the RUC (RG 38/2020, perpetual calendar):
| Last RUC digit | Due day |
|---|
| 0 | 7 |
| 1 | 9 |
| 2 | 11 |
| 3 | 13 |
| 4 | 15 |
| 5 | 17 |
| 6 | 19 |
| 7 | 21 |
| 8 | 23 |
| 9 | 25 |
- Filing window: From day 1 to the due day of the month FOLLOWING the service month.
- Ideal window: Days 5-10 of the filing month
- Annual IRP sequence: Registro Anual (Form 241, Feb due date) → DDJJ IRP (Form 515, Mar due date)
Penalties
- Late filing: up to Gs. 1,530,000 per violation
- Possible RUC suspension for repeated non-compliance
Exchange Rate
Deep Analysis References
For detailed legal analysis beyond this summary:
intelligence/knowledge/ley-6380-deep-analysis.mdintelligence/knowledge/decreto-3107-analysis.mdintelligence/knowledge/resoluciones-analysis.mddocs/legal/obligaciones.mddocs/legal/calendario-fiscal.md
