Is there a free VAT/GST threshold for foreign digital sellers?

No — notify within 10 business days of starting

Is a local tax representative mandatory?

Not stated as mandatory in RG 114/22 summary

General IVA 10%; digital percepción rate confirm on DNIT (cited 5% in 2024 deck)

No. This page summarises official VAT/GST rules for foreign digital sellers. It is not tax or legal advice

Compendium · Americas · Paraguay

Paraguay: IVA on digital services

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Not supported by the free-threshold API · Local term: IVA

Last verified: 2026-10-29

Paraguay requires non-resident digital providers serving Paraguayan final consumers to notify SET/DNIT (Formulario de Registro de No Residentes) within 10 business days of starting operations (RG 114/22; email historically inr_serviciosdigitales@set.gov.py). IVA on digital acquisitions is typically collected by banks/payment processors at the moment of purchase (DNIT materials cite 5% for this percepción in 2024 presentations — confirm live rate). Framework: Law 6380/2019, Decree 3107/2019, RG 76/2020, RG 84/2021

Not supported by the free-threshold API: why

No free-threshold support in the API; registration-from-first-sale or specialist regime

Spot a mistake in Paraguay’s rules?

Open a public correction issue on Gitea (sign in or create an account). The form is prefilled with this page’s URL and a short template, and asks for the correction label. Accepted corrections become a reviewed diff on the rules dataset — rule fixes belong in botchannels-app, not a silent change on this site.

Threshold and rates (IVA)

Free threshold?: No — No free-threshold support in the API; registration-from-first-sale or specialist regime
Amount / measure: PYG 0
No free threshold — notify SET/DNIT within 10 business days of starting digital services to Paraguayan final consumers
Window: No threshold (from the first sale)
Standard rate: 10.0%
General IVA standard rate 10%. Digital-services percepción via payment entities has been described at 5% in DNIT 2024 presentation materials — treat percepción rate as confirm-on-portal; engine encodes 10.0 standard
Who must register: Non-resident digital service providers to Paraguayan final consumers (Registro de No Residentes)
Evidence of location: Paraguayan final consumer. Fixed multi-evidence checklist: Not specified in official English guidance as of 2026-10-29
Invoicing: Expect percepción by banks/payment processors at acquisition; foreign provider notifies registration rather than running a full foreign VAT portal like Chile
Filing: Per SET/DNIT obligations after non-resident registration. Exact return calendar for non-residents: Not specified in official English guidance as of 2026-10-29 beyond the registration notice rule — follow DNIT after inscription
Effective: RG 114/22 and related digital IVA rules
Authority: SET / DNIT

What Botchannels returns

Ruleset version: 2026-10-22.v1
Decision summary: Botchannels does not open free-threshold sales here. Register (or appoint a representative) before selling.
Product class: Digital service
Support status: Not supported by the free-threshold API — No free-threshold support in the API; registration-from-first-sale or specialist regime

How to register

Self-register online?: Yes — File the Formulario de Registro de No Residentes (RG 114/22) within 10 business days of starting operations — via SET/DNIT e-kuatia / non-resident registration channels. Collection is often via payment-entity percepción
Resident representative / fiscal agent: Not stated as mandatory in RG 114/22 summary materials reviewed as of 2026-10-29
Regime: SET/DNIT Registro de No Residentes for digital services (RG 114/22); collection often via payment-entity percepción

Steps (in order)

Confirm digital services to Paraguayan final consumers
File Formulario de Registro de No Residentes within 10 business days of starting operations — https://ekuatia.set.gov.py/
Provide company details SET/DNIT requires on the form
Expect IVA percepción via banks/payment processors; comply with any further DNIT filing instructions issued after registration

Documents

Formulario de Registro de No Residentes — Per RG 114/22
Company details / incorporation evidence — As required by SET/DNIT

Official processing time: SET/DNIT does not publish an English service-level time for non-resident digital registration on the pages reviewed as of 2026-10-29. Statute requires filing within 10 business days of starting operations
Official fees: No SET/DNIT registration fee summarised on materials reviewed; agent fees are commercial
Portal: https://ekuatia.set.gov.py/
Local bank account: Not specified as mandatory in official English guidance as of 2026-10-29
Filing frequency: Per DNIT instructions after non-resident registration; percepción is at payment time
Payment currency: PYG
Input VAT recovery: Not specified in official English guidance as of 2026-10-29; simplified digital regimes typically remit output tax only
Portal language: Spanish (official)
Penalties: Not specified in official English guidance as of 2026-10-29; Paraguayan tax procedure applies

Firms offering this service

Non-exhaustive. Not an endorsement. Links checked live on 2026-10-29; confirm current offerings, licences, and fees directly with each firm before engaging

KPMG Argentina (Paraguay desk via regional network) — Regional entry; ask for Paraguay tax desk
Deloitte Argentina (Paraguay desk via regional network) — Regional entry; ask for Paraguay tax desk

Official sources

RG 114-22 — Portal SET/DNIT
DNIT — INR portal

Last verified: 2026-10-29.

FAQ

Is there a free VAT/GST threshold for foreign digital sellers?: No — notify within 10 business days of starting
Is a local tax representative mandatory?: Not stated as mandatory in RG 114/22 summary
What rate applies?: General IVA 10%; digital percepción rate confirm on DNIT (cited 5% in 2024 deck)
Is this tax advice?: No. This page summarises official VAT/GST rules for foreign digital sellers. It is not tax or legal advice