Paraguay VAT registration threshold

What this value means

REFUSAL: Paraguay has NO VAT registration threshold. IVA (10% general rate, 5% reduced) attaches from the first taxed sale or service, and RUC registration with the DNIT (successor of the SET since Ley 7143/2023) is required before starting activity. Ley 6380 deliberately REMOVED the old Ley 125/91 rule under which independent personal-service providers were IVA taxpayers only above an annual turnover measured in minimum salaries — under art. 82 personal and professional services are taxed from the first guaraní. PERIOD BASIS: none for IVA. The income-tax near-thresholds below run on gross income of the civil year (devengado). NEAR-THRESHOLDS (income-tax regimes under art. 26, not IVA registration thresholds): (a) IRE RESIMPLE — empresas unipersonales with annual gross income up to Gs. 80,000,000 pay a small fixed monthly amount; RESIMPLE members do NOT charge IVA and document sales with boletas de venta, so Gs. 80m is the closest thing Paraguay has to a de facto VAT relief — but it is elective, limited to empresas unipersonales in permitted activities, and administered as an income-tax regime. (b) IRE SIMPLE — annual gross income up to Gs. 2,000,000,000, simplified income-tax liquidation only: IVA applies in full. Crossing the RESIMPLE ceiling forces migration and full IVA invoicing. NON-ESTABLISHED SUPPLIERS: no threshold and no registration mechanism. Non-residents rendering services in or into Paraguay are reached by withholding/perception at the local payer or payment intermediary; they never register for IVA. IMPORTED DIGITAL SERVICES: in force since 1 JAN 2021 (Decreto 3181/2019 reglamenting art. 84; Decreto 3667/2020 postponed the start from mid-2020 to 1 Jan 2021; mechanics in Resolución General SET N° 76/2020). Banks, financieras, casas de cambio, cooperativas and payment processors that intermediate payments abroad act as IVA PERCEPTION agents: 10% IVA is ADDED to the price, alongside a separate non-resident income tax (INR) withholding at 4.5% effective (15% on a deemed 30% margin) SUBTRACTED from the price. Localization uses the art. 84 proxies: device IP / SIM country code, billing address, bank account used, or the card-issuing entity's country. Covered categories include multimedia distribution (streaming, games, music), data processing/storage, and software supply or updates. No turnover de minimis at all. Traps: (1) Do not import the pre-2020 minimum-salary turnover test for personal services — repealed with effect 1 Jan 2020; post-2019 sources repeating it are stale. (2) RESIMPLE's 'no IVA' status is elective and conditional; it is a regime membership fact, not a threshold — headline it as such. (3) Digital-services perception rides the payment rail (card/transfer), so a business payer can suffer perception on a payment that also triggers its own withholding duties — check RG 76/2020 before double-counting. (4) SET URLs (set.gov.py) are dead — the authority is DNIT (dnit.gov.py) since 2023. (5) IVA on services is otherwise territorial (performed in Paraguay); art. 84's use-and-enjoyment extension is specific to digital services.

Get it programmatically

curl https://latamref.dev/v1/py/vat-registration-threshold
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://latamref.dev/v1/py/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://latamref.dev/provenance/py/vat-registration-threshold

Other Paraguay series: BCP monetary policy rate (TPM) · IVA standard rate · Salario mínimo legal (monthly) · Public holidays · CPI inflation (year-on-year) · Corporate income tax rate · Withholding tax rates · Statutory default interest (interés moratorio) · Personal income tax brackets · Statutory social-insurance contributions

The same figure elsewhere: Peru · Trinidad and Tobago · Uruguay · Argentina · Barbados · all 22