Paraguay TIN number guide
Registro Unico de Contribuyentes (RUC)
The Registro Único de Contribuyentes (RUC) comprises 8 characters.
RUC Format Example: 80104114 , 80046708
Official Database - RUC Search
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Frequently Asked Questions
Can a foreigner get a RUC before obtaining a Paraguayan cédula?
No — the DNIT (formerly SET) requires a valid Paraguayan cédula (identity card) as the primary identifier for any individual RUC registration. For foreign nationals, the cédula is issued only after obtaining temporary or permanent residency, meaning investors and expats must complete the full immigration process before they can register for tax purposes. [1] [2] As a practical consequence, a newly arrived foreigner cannot legally invoice clients, open a full-function bank account, or be hired on a local payroll until the residency-to-cédula-to-RUC chain is complete — a process that typically takes several months.
Does Paraguay's territorial tax system mean a resident with foreign clients owes zero income tax?
Not automatically. Under Law 6380/2019 (articles 48 and 62), income is classified as Paraguayan-source when the underlying activity is performed from Paraguayan territory — regardless of where the client or payer is located. [3] [4] A digital nomad resident in Asunción who delivers software development services to EU clients is generating Paraguayan-source income subject to IRP at 8–10%. Only income generated by activities genuinely performed outside Paraguay — such as a foreign rental property or foreign dividends — falls outside the IRP scope. Conflating migratory residency with tax residency is one of the most-reported compliance errors among newly arrived expats.
Do foreign digital service providers (streaming, SaaS, cloud) need to register with Paraguayan tax authorities?
Yes. Law 6380/2019 and General Resolution SET N° 109/2021 require non-resident digital service providers — including streaming platforms, SaaS vendors, and cloud storage operators — to notify the DNIT of the commencement of their services in Paraguay within ten (10) business days by submitting a Registration Form for Non-Residents via email to [email protected]. [5] [6] Where the non-resident has no local representative, Paraguayan banks and payment processors are mandated to withhold and remit the 10% IVA on card transactions at the point of payment. Failure to self-register does not eliminate the obligation; it shifts collection to the financial intermediary but may still expose the non-resident to back-tax liability.
Which businesses are now required to use SIFEN electronic invoices exclusively, and what happens if they continue issuing paper invoices?
Since April 1, 2025, all newly registered legal entities in the RUC must issue documents exclusively through the e-Kuatia or e-Kuatia'i platforms under Decree 872/2023 and General Resolution DNIT N° 21/2024. [7] [8] Medium and large taxpayers (Group 11 onward) became mandatory from March 3, 2025, with remaining groups phased in quarterly through December 2026. As of January 2, 2026, all government suppliers must also comply. Paper invoices issued after a taxpayer's mandatory activation date are not valid fiscal documents — buyers who accept them cannot use them to support IVA credits or IRACIS/IRE expense deductions, effectively making the purchase non-deductible.
What withholding rate must a Paraguayan company apply when paying a foreign (non-resident) supplier, and when must it be remitted?
Paraguayan entities paying non-residents for services, royalties, technical assistance, interest, or similar income must withhold the Non-Resident Income Tax (INR) at 15% of the gross payment. [9] [10] The withheld amount must be declared and remitted to the DNIT in the month following the payment — late remittance attracts interest and surcharges. Foreign suppliers who receive net payments without expecting the withholding often discover the shortfall only at invoice settlement; the correct approach is to gross up the contract price so the net received equals the agreed fee, or to confirm in writing whether the Paraguayan counterparty will absorb the withholding cost.
