The National Tax Revenue Administration, through the General Resolution No. 47/2026, has established a requirement to report transactions involving cryptoassets.
In this context, the Informative Affidavit on Cryptoassets (DJI Criptoactivos) has been created, which must be filed by:
• Cryptoasset platforms operating in Paraguay.
• Resident individuals or legal entities that conduct transactions exceeding USD 5,000 per year.
The return must be filed annually through the Marangatu system.
This requirement will take effect beginning with the 2026 fiscal year (ending December 31), and beginning with the 2027 fiscal year for taxpayers whose fiscal year ends on April 30 or June 30.
Review the Resolution here:
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