Mar 11 • General discussion
Paraguay implements crypto disclosure rules
Now you must report to the govt if you transact over $5000 a year in crypto.. bad news for freedom
Here is a English summary of DNIT General Resolution No. 47 (March 10, 2026) regarding crypto transactions in Paraguay.
Summary — DNIT General Resolution No. 47 (Cryptoasset Reporting)
Purpose
The Paraguayan National Directorate of Tax Revenue (DNIT) established a mandatory reporting requirement for transactions involving cryptoassets.The goal is to identify, monitor, and control economic activity with cryptoassets to ensure proper tax compliance.
1. Mandatory Reporting
All cryptoasset transactions must be reported to DNIT by certain obligated persons through an Informative Sworn Declaration (Declaración Jurada Informativa de Criptoactivos).
2. What Counts as a Cryptoasset
A cryptoasset is defined as a digital representation of value using blockchain or similar technology, not issued by a central bank.
Examples included:
- Cryptocurrencies
- Utility tokens
- Stablecoins
- NFTs
- Other digital tokens
Excluded:
- Central Bank Digital Currencies (CBDCs)
- Financial instruments regulated under securities laws.
3. What Counts as a Crypto Platform
Any system or entity that enables crypto activities, including:
- Centralized exchanges (CEX)
- Decentralized exchanges (DEX / DeFi)
- Wallet providers (custodial or non-custodial)
- NFT marketplaces
- Staking platforms
- Lending / yield farming services
- Any infrastructure enabling crypto transactions
4. What Transactions Must Be Reported
Any activity involving cryptoassets, including:
- Creation or minting
- Mining
- Buying or selling
- Exchanges between cryptocurrencies
- Transfers between people or wallets
- Payments using crypto
- Staking rewards
- Lending or yield farming
- Participation in network validation or consensus
- Any use or transfer of cryptoassets
5. Who Must Report
Two main groups:
1. Crypto platform operators in Paraguay
Owners or administrators of crypto platforms operating in the country.
2. Individuals or companies in Paraguay
If their annual crypto transactions exceed USD 5,000, and they:
- Use foreign exchanges/platforms, or
- Conduct transactions without intermediaries (e.g., direct wallet transactions).
6. Reporting Deadline
The report must be filed annually:
- 3 months after the end of the fiscal year.
- Submitted through the Marangatu tax system.
Implementation timeline:
- 2026 fiscal year for taxpayers closing Dec 31
- 2027 fiscal year for those closing Apr 30 or Jun 30.
Taxpayers must register the obligation 959-DJI Criptoactivos in the RUC tax registry.
7. Information That Must Be Reported
For each transaction, at minimum:
- Date and time
- Parties involved (or wallet addresses)
- Cryptoasset name, symbol, and blockchain
- Quantity (up to 10 decimal places)
- Transaction value in USD
- Fees (gas, commissions)
- Transaction hash
- Wallet addresses (origin and destination)
- Type of wallet (custodial / non-custodial)
If identifiable, personal data must include:
- Name or company name
- Nationality
- Tax ID (RUC or foreign tax ID)
- Fiscal address
8. Penalties
Late filing results in a fine of 1,000,000 Paraguayan guaraníes.
Other administrative penalties may also apply.
9. Additional Requirement
Anyone obligated but not registered in the tax registry (RUC) must register in order to comply.
In simple terms:Paraguay now requires annual reporting of crypto transactions over $5,000, including detailed transaction data, wallet addresses, and counterparties, starting with the 2026 fiscal year.
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Paraguay implements crypto disclosure rules
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