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RUC Paraguay 2026: Complete Guide to Tax Registration
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RUC Paraguay 2026: Complete Guide to Tax Registration

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GoParaguay Team

The RUC (Registro Único de Contribuyentes) is the central tax identifier within the Paraguayan system. If you are considering engaging in any economic activity in Paraguay, understanding the exact role of the RUC, its obligations, and its specific characteristics is essential to ensure your tax compliance.

This guide covers the key elements: the legal definition of the RUC, the distinction from the Cédula, obligation criteria, the registration process, international recognition, and monthly compliance obligations.

What Is the RUC? Paraguay's Official Tax ID

The RUC (Registro Único de Contribuyentes) is Paraguay's official tax identifier, issued by the DNIT (Dirección Nacional de Ingresos Tributarios, formerly SET). In practical terms, it is the number you must use for all your tax filings — whether for personal income tax (IRP), corporate income tax (IRE), or value-added tax (IVA). It is also the number that allows you to issue legal invoices in Paraguay.

Legal Basis

The RUC is grounded in a precise legal framework:

  • Ley 1352/1988 (Art. 1): establishes the RUC as a mandatory register for any individual or legal entity engaged in economic activity
  • Ley 125/1991 — Código Tributario (Art. 143): imposes the obligation for any taxable person to register for the RUC
  • Resolución General 79/2021: regulates the registration and updating of the RUC, confirming its status as the unique identifier in all tax filings
  • Resolución General 133/2023: amends and strengthens the obligations for updating and using the RUC

International Recognition

Contrary to what some guides claim, the RUC is indeed Paraguay's official Tax ID, recognized at the international level. Paraguay is listed in the OECD's TIN (Tax Identification Numbers) database, with the RUC as its official identifier. This recognition extends to international standards:

  • Common Reporting Standard (CRS): financial institutions use the RUC for the automatic exchange of tax information
  • FATCA: the RUC is confirmed in the intergovernmental agreement (IGA) between Paraguay and the USA for the identification of Paraguayan residents under IRS reporting requirements

Without an active RUC, you can neither file a tax return nor access the DNIT's Marangatu portal. The RUC also serves as Paraguay's VAT number (IVA), thereby consolidating all your tax obligations under a single identifier.

Cédula vs RUC: The Critical Difference

One of the most common points of confusion for expatriates in Paraguay concerns the distinction between the Cédula and the RUC. While these two identifiers coexist, they serve entirely different legal functions that are essential to understand.

ElementCédulaRUC
NatureCIVIL identityTAX identity
Issuing authorityNational PoliceDNIT
Tax filingsNot possibleMandatory
CRS/FATCANoYes
DNIT portal accessNoYes

In summary: the Cédula is your Paraguayan identity card, issued by the National Police. It is used for all civil matters. The RUC, on the other hand, is your tax identity, issued by the DNIT. It is what allows you to interact with the Paraguayan tax system.

The decisive test is straightforward: try filing an IRP return with your Cédula alone. You will quickly find that it is impossible to access the Marangatu tax portal without an active RUC.

Who Must Obtain a RUC in Paraguay?

The RUC is not mandatory for all Paraguayan residents. It is reserved for individuals who engage in economic activity that requires invoicing or tax filings.

Cases Where Registration Is Legally Required

You must obtain a RUC if you fall into one of the following situations:

  1. Self-employment / Freelance work — Any professional economic activity requires tax identification (Ley 125/1991 Art. 143)

  2. Starting or managing a local business — Companies (SRL, SA, cooperatives) must register through a RUC (Ley 1352/1988)

  3. Renting out real estate — Rental income constitutes taxable income that must be declared

  4. Invoiced professional services — Lawyers, doctors, consultants, and architects must invoice through a RUC

  5. Import/export operations — International trade requires a RUC for customs procedures

  6. Opening commercial bank accounts — Banks require a RUC for the tax identification of economic activities

  7. Public procurement bids — A RUC is required to submit bids for public contracts (Ley 2051/2003)

  8. Hiring employees — Employers must report social security contributions through a RUC

  9. Associations and foundations — Even non-profit entities must declare their activities

  10. Electronic invoicing — Issuing electronic invoices requires an active RUC (RG 79/2021, RG 133/2023)

The rule is ultimately quite simple: if you need to issue legal invoices or file tax returns for a Paraguayan economic activity, you need a RUC.

When a RUC Is Not Required

Conversely, you do not need a RUC in the following cases:

  • You are an employee of a company (your employer handles taxation on your behalf)
  • You are the owner of a company without a direct operational role (the company has its own RUC)
  • You are a retiree with no local economic activity
  • You are a passive investor receiving only foreign-sourced income

This distinction reflects a particular feature of the Paraguayan tax system: it is territorial, meaning it only taxes income sourced within Paraguay.

How to Obtain Your RUC: Documents and Process

The RUC registration process is primarily conducted online through the official portal www.dnit.gov.py, with an in-person validation step at a local office to finalize the registration.

Required Documents

The documents you need to provide depend on your profile.

For individuals (self-employed workers, freelancers), you will need:

  • A valid Cédula de Identidad (mandatory for Paraguayans/residents; issued after obtaining temporary/permanent residency).
  • Passport + carnet de migración (for foreigners in the residency phase, but finalized with a cédula).
  • Proof of address (utility bill less than 3 months old or a notarized rental agreement).

For companies, the list includes:

  • The articles of incorporation (Acta de Constitución)
  • Identification documents of the legal representatives
  • Proof of the registered office address

Tax Compliance Certificate

Beyond the RUC number itself, the DNIT issues a Tax Compliance Certificate (Certificado de Cumplimiento Tributario) that attests to your regular tax standing in Paraguay. This official document, established under Resolución General 97/2021, is legally recognized at the international level.

Purpose of the Certificate

The certificate serves several functions:

  • Proof of tax residency for foreign tax authorities under CRS/FATCA frameworks
  • Evidence of compliance for opening international bank accounts
  • Tax status verification for cross-border investments
  • Attestation of regularity in Paraguayan tax filings

How to Obtain It

The process is carried out through the Marangatu portal. The prerequisites are straightforward: you must have an active RUC and be up to date with all your monthly filings. The certificate is generally issued within a few days and is subject to minimal fees or is free of charge depending on the type of certificate requested.

Maintaining Your RUC: Compliance Obligations

Obtaining the RUC is only the first step. Once your number is active, you must meet specific obligations to remain in compliance with the DNIT, or face penalties.

Mandatory Monthly Filings

In accordance with RG 79/2021, confirmed by RG 133/2023, every holder of an active RUC must file a monthly return through the Marangatu portal. This obligation applies even in the complete absence of economic activity — this is known as "zero-filing."

All your tax filings (IVA, IRP, IRE) are submitted through the Sistema Marangatu, the DNIT's online tax platform. Filing deadlines follow the tax calendar established by the DNIT.

Updating Your Information

RG 79/2021 (Art. 6), as amended by RG 133/2023, requires mandatory updating of the RUC whenever changes occur. The types of modifications concerned include:

  • Change of home or business address
  • Change of economic activity
  • Addition or removal of business establishments
  • Adjustment of income percentages by activity

Penalties and Consequences

Failure to comply with filing obligations results in graduated sanctions:

Administrative fines: progressive amounts based on the severity and recurrence of violations

RUC suspension: in cases of prolonged non-compliance, the DNIT may suspend your RUC, which results in:

  • The inability to issue legal invoices
  • Potential freezing of commercial bank accounts
  • Prohibition from participating in public procurement
  • Complications during reactivation (delays, accumulated penalties)

Inability to obtain the Tax Compliance Certificate: required for numerous administrative and international procedures

Prevention remains the best strategy: keeping your monthly filings up to date, even in the absence of activity, ensures the regularity of your tax standing.

Conclusion

The RUC is the central tax identifier of the Paraguayan system, legally recognized (Ley 1352/1988, Ley 125/1991) and internationally acknowledged as the country's official Tax ID. Mastering its function and clearly distinguishing it from the Cédula (civil identity vs tax identity) is essential for navigating the Paraguayan administrative system effectively.

While obtaining the RUC remains relatively straightforward, navigating the full scope of Paraguay's legal and tax system frequently requires specialized expertise. Between tax residency, legal structuring, filing obligations, and international recognition, each situation has its own particularities. Our team of lawyers specialized in Paraguayan law supports you in ensuring your full compliance and securing your establishment. Book a free discovery consultation to have your specific situation analyzed.

FAQ

Is the RUC Paraguay's official Tax ID?

Yes. The RUC is Paraguay's official Tax Identification Number (TIN), recognized by the OECD as well as under CRS and FATCA standards. The Cédula, which is frequently a source of confusion, is a civil identity card with no legal tax value.

What is the difference between the Cédula and the RUC?

The Cédula represents your civil identity, issued by the National Police. The RUC is your tax identity, issued by the DNIT. This distinction is fundamental: tax filings imperatively require a RUC. The Cédula alone does not provide any access to the Paraguayan tax system.

Does an employee need to obtain a RUC?

No, in most cases. If you are employed by a Paraguayan company, your employer handles all your tax obligations. A RUC becomes necessary only if you carry out an additional economic activity that requires invoicing (freelance work, real estate rental, etc.).

Are filings mandatory even without any activity?

Yes. Every holder of an active RUC must file a monthly return through Marangatu, including in the complete absence of economic activity. This "zero-filing" obligation, established by RG 79/2021 and RG 133/2023, is enforced with sanctions in cases of non-compliance. Consequences include fines and the potential suspension of the RUC.

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