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此页面提供的信息仅供一般参考。它不应被解释为税务建议，也并非旨在提供税务建议。有关您的具体税务责任的建议，请咨询经验丰富的税务专家。 PayPro Global 对基于此处提供的信息采取或未采取的任何行动不承担任何责任。

巴拉圭对非居民数字服务提供商征收标准的 10% 增值税 (VAT) 以及有效的 4.5% 数字服务税，这些税由 Dirección Nacional de Ingresos Tributarios (DNIT) 管理。非居民数字企业必须通过当地税务代表在 DNIT 注册，并按季度周期提交电子交易报告，尽管税款通常由当地金融中介机构在源头征收。与此同时，该国正在通过分阶段推出 SIFEN 电子发票系统，迅速实现国内经济数字化，该系统要求所有新注册实体、国家供应商以及后续批次的指定纳税人强制使用结构化 XML 发票。

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巴拉圭

Paraguay applies a 10% Value Added Tax (VAT) plus a 4.5% Digital Services Tax on non-resident digital service providers. From 1 January 2022, non-residents must register with the SET (now part of DNIT), appoint a local tax representative, and report transactions quarterly. 

官方政府链接： Subsecretaria de Estado de Tributacion

10.00%

电子产品和服务增值税/销售税率

Tax applicable for

B2B and B2C

B2B销售的反向收费机制

是

需要验证税务识别号

是

何时需要注册

Before first sale

可在线注册

是 

需要当地代表

是

注册流程

Appoint a local tax representative; register with SET (now DNIT); representative reports transactions quarterly

应纳税的数字和电子服务清单

Streaming, ride-hailing apps, digital advertising, and other non-resident digital services

罚款

Penalties imposed by SET / DNIT for failure to register on time, late filing, or underpayment (per Paraguay tax code)

注册门槛

无门槛

申报间隔

每月

申报截止日期

Between the 7th and 25th of the month following the transaction.

电子发票要求

是

记录保存

5 years 

How-To Guides: Paraguay SaaS VAT

步骤：1 门槛

Paraguay’s VAT system is governed by the Law No. 6380/2019 and its implementing regulations, including the Decree No. 3107/2019.

 

There is no threshold for nonresident digital service providers. Registration is mandatory from the first sales if selling B2C.

步骤：2 商业注册

Foreign providers with a local representative must register with the Dirección Nacional de Ingresos Tributarios (DNIT), formerly known as SET. Registration is done via the Marangatú portal.

步骤：3 纳税人识别号/增值税号

The tax ID is the RUC (Registro Único de Contribuyentes). Nonresidents selling B2C are issued a specific RUC for digital service providers.

步骤：1 标准税率

Standard VAT (IVA) in Paraguay is 10%.

步骤：2 税率公式

要计算您的税额，请使用以下公式：

 

Tax Amount = Net Price x 10 %

 

步骤：3 反向收费 (B2B)

Applies. For B2B sales, the foreign provider does not charge VAT. The local Paraguayan business customer is responsible for self-assessing and paying the tax (IVA) via the reverse charge mechanism.

步骤：1 B2C销售

Nonresident providers must charge 10% VAT. If the provider is not registered, local financial intermediaries (banks/credit card issuers) are legally required to withhold the 10% VAT at the time of payment.

步骤：2 B2B销售

Tax is not charged by the seller. The seller must collect and verify the buyer’s RUC to prove it is a B2B transaction.

步骤：3 发票要求

Invoices must be issued as DTE (Electronic Tax Documents) via the SIFEN system and must include:

  • 供应商名称和地址
  • Supplier Tax ID (if registered)
  • Buyer’s RUC (for B2B)
  • 序列发票号码
  • 开具日期
  • Detailed Description (SaaS/Digital Service)
  • Total Amount and VAT rate (10% or “Reverse Charge” note for B2B)

步骤：1 申报周期

Taxes are expected to be filed monthly.

步骤：2 申报截止日期

The deadline is determined by the “Perpetual Calendar” based on the last digit of the RUC. Generally, this falls between the 7th and 25th of the month following the transaction.

步骤：3 提交

Filings are submitted via Form 120 (IVA) or Form 90 (for nonresidents) through the Marangatú portal. Payments are made via electronic bank transfer or authorized payment agents (e.g., Aquí Pago).

步骤：4 记录保存

Records must be kept for 5 years (statute of limitations).

PayPro Global 解决方案：简化注册与财政代表

Navigating Paraguay’s VAT registration and fiscal representation can be daunting. PayPro Global acts as your Merchant of Record, handling these complexities, including VAT registration and fiscal representation where needed, so you can focus on your business.

了解更多关于我们的备案商家服务。

常见问题解答

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