Paraguay has introduced new reporting requirements for cryptocurrency transactions, aiming to increase transparency and strengthen tax oversight of crypto in Paraguay. The regulation requires certain individuals and companies operating with crypto-assets to report transaction information to the tax authority. Officials say the policy responds to the rapid expansion of digital finance and the need to improve monitoring within the country’s tax system. The measure was established by the National Tax Revenue Agency (DNIT).
Who must report Crypto transactions?
The new rules apply to owners, administrators, and operators of crypto-asset platforms that operate in Paraguay. They also apply to individuals or companies resident or incorporated in the country that carry out crypto transactions exceeding US$5,000 per year.
This threshold applies to transactions conducted individually or collectively, and whether they occur directly or through intermediaries. Those who meet the reporting criteria must submit an Informative Crypto-Assets Affidavit (DJI – Cryptoactivos). This is done through the Sistema Marangatu, Paraguay’s online tax management platform.
The declaration must be filed in the third month following the close of the fiscal year, according to the official calendar for informative tax filings. The first reporting period will correspond to the 2026 fiscal year, with submissions due in March 2027.
Data requirements and penalties
Before filing, taxpayers must request the addition of obligation 959 – DJI Cryptoactivos within the system. Those not yet registered in Paraguay’s Registro Único de Contribuyentes (RUC) will first need to complete their taxpayer registration. The declaration requires detailed information about each transaction. This includes the type of transaction, date and time, and amount traded. Also, the unique transaction identifier (hash), origin and destination addresses, and the type of digital wallet used.
Authorities say the information will help strengthen oversight of crypto-related economic activity and improve compliance with tax regulations. Failure to submit the declaration on time will result in a fine of ₲1,000,000 (approximately US$155).
Monitoring and enforcement of the new regulation will be handled by the DNIT’s General Directorate of Revenue and Taxpayer Assistance and the General Directorate of Large Taxpayers, both operating under the General Management of Internal Taxes. The DNIT may also request additional information as part of its auditing and verification powers.
The full text of General Resolution No. 47/2026 is available on the DNIT website.
