The national tax authority, Dirección Nacional de Ingresos Tributarios (“DNIT”), issued General Resolution No. 47/2026 (“Resolution No. 47”), establishing the obligation to provide information on transactions involving cryptoassets. The measure responds to the need to obtain information allowing identification of economic operations involving cryptoassets, given their growing economic relevance. At the same time, it seeks to strengthen oversight, control and compliance with tax obligations.
 
Resolution No. 47 requires filing a Declaration of Cryptoassets (“DJIC”) by:
  1. owners, administrators or persons responsible for cryptoasset platforms operating in Paraguay1; and
  2. individuals, legal entities or other entities resident or incorporated in the country that operate with cryptoassets when the annual amount of transactions exceeds USD 5,000. 
This obligation also applies to transactions carried out through foreign platforms or without the intermediation of platforms.
 
The transactions that must be reported include:
  • the purchase and sale of cryptoassets;
  • the holding or possession of cryptoassets;
  • the exchange of cryptoassets;
  • transfers between wallets, platforms or exchanges;
  • the use of cryptoassets to pay for goods or services;
  • the issuance, minting, or burning of cryptoassets; and
  • the receipt of cryptoassets as rewards or returns, including mining, validation, staking or lending.
For each transaction, the following information must be reported: (i) the date and time of the transaction; (ii) the identification of the parties involved; (iii) the cryptoasset used; (iv) the amount traded; (v) the value of the transaction in US dollars; (vi) commissions or gas fees; and (vii) the unique transaction identifier (hash).
 
The DJIC must be filed by the third month following the end of the fiscal year. This requirement will take effect as of the 2026 fiscal year for taxpayers with a fiscal year-end of December 31, and as of the 2027 fiscal year for taxpayers with fiscal year-ends of April 30 and June 30.
 
The information must be submitted through DNIT’s electronic system, Marangatú.
 
Late filing will be subject to a fine of Gs. 1,000,000 (approximately USD 160), without prejudice to other administrative liabilities that may apply.
 
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1 | While Resolution 47 establishes that persons doing business in the country are required to report, filing the DJIC declaration applies to resident entities, but this does not prevent its future extension to nonresident entities.