tax-law

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

1. Sequential order (MANDATORY): Invoice FIRST → IVA declaration → Registro 955
2. Period: Always the PREVIOUS month (invoice in March covers February work)
3. 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

4. Filing window: From day 1 to the due day of the month FOLLOWING the service month.
5. Ideal window: Days 5-10 of the filing month
6. 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

• Source: BCP (Banco Central del Paraguay)
• Type: Referential rate for USD
• URL: https://www.bcp.gov.py/webapps/web/cotizacion/monedas

Deep Analysis References

For detailed legal analysis beyond this summary:

• intelligence/knowledge/ley-6380-deep-analysis.md
• intelligence/knowledge/decreto-3107-analysis.md
• intelligence/knowledge/resoluciones-analysis.md
• docs/legal/obligaciones.md
• docs/legal/calendario-fiscal.md