Spanish–English glossary for Paraguay.

Simplified joint-stock company. One shareholder is enough, no minimum capital, registered online through SUACE. The usual choice for foreign founders. More →

Limited liability company with at least two partners and capital divided into quotas; formed by notarial deed.

Corporation with at least two shareholders and nominative shares; required for some regulated activities such as banking.

A corporation whose shares or bonds are offered to the public on the stock exchange.

The government’s one-stop online system for opening and closing companies, run by the Ministry of Industry and Commerce.

The company’s constitution. An EAS can use standard (proforma) statutes processed in 72 business hours, or bespoke ones.

A document executed before a notary. The S.A. and S.R.L. are formed by public deed.

The person who acts for the company before authorities and banks. Must hold Paraguayan nationality or permanent residence.

Authority granted to someone to act for you, e.g. to form a company. Signed abroad, it must be notarised, apostilled and translated.

The individual who ultimately owns or controls a company. Registered with the DGPEJBF at incorporation and updated every year by 30 June.

The registry of legal entities and their beneficial owners.

Company and accounting books officially stamped before use.

Shares issued in the owner’s name. Bearer shares no longer exist in Paraguay.

The national tax and customs authority, which replaced the SET.

The tax number of a company or individual. Its last digit before the hyphen sets your filing dates. More →

The check digit after the hyphen in a RUC. It is not the digit used for the filing calendar.

DNIT’s online system for returns, payments and taxpayer records.

Corporate income tax: 10% on net profit, with an annual return and four advance payments. More →

A simplified corporate income-tax regime for businesses with prior-year income up to PYG 2 billion.

A flat-fee regime for very small sole traders.

Value added tax: 10% standard, 5% on certain items. Filed monthly on Form 120.

Dividend tax withheld when profits are paid out: 8% to residents, 15% to non-residents.

Personal income tax at 8–10% on services income; 8% on capital income.

Tax on Paraguayan-source income of non-residents, usually withheld at 15% on a presumed base.

Instalments of next year’s income tax, paid four times a year based on the previous year’s tax.

The fixed schedule that sets each taxpayer’s monthly due day by the last digit of the RUC. More →

DNIT’s system for withholding agents to record and pay taxes withheld from suppliers.

Invoices issued through the national e-invoicing system, also branded e-Kuatia. Mandatory for companies formed from April 2025.

The DNIT authorisation number every valid invoice must carry.

Any invoice, receipt or note that supports a deduction or credit. It must be issued to your RUC.

Proof that a taxpayer is up to date with DNIT, often requested by banks and Migraciones.

Any tax or official return made under oath.

The central bank. Its Superintendencia de Bancos supervises the sixteen licensed banks. More →

Paraguay’s financial intelligence unit, which sets anti-money-laundering rules.

The deposit guarantee fund, covering up to 75 minimum salaries per depositor and bank.

A transactional account with chequebook and transfers; companies usually open one in PYG and one in USD.

An interest-bearing account, available in guaraníes and US dollars.

Evidence of where money comes from — the most scrutinised item in bank onboarding.

The immigration authority (Migraciones), which grants residence. More →

The first residence stage, granted for up to two years. More →

Long-term residence with a ten-year card. Since July 2026 converting to it requires verifiable income.

The legal act of taking up residence; also the name of several Migraciones certificates.

The Paraguayan ID card issued by the National Police, also to residents.

An extension of a residence status or deadline, granted on request and usually against a fee.

Proof of lawful, sufficient and verifiable means — the core of the permanent-residence file.

Ministry of Industry and Commerce certificate that leads directly to permanent residence (Investor Pass).

The document granting Paraguayan nationality by naturalisation, issued after the court’s approval.

Criminal-record certificate from your country (apostilled) and from the Paraguayan police.

The social-security institute. Contributions: 9% employee, 16.5% employer.

The labour ministry, where employers register and file staff records.

A one-month bonus equal to a twelfth of annual pay, due by 31 December.

The legal monthly minimum wage, adjusted periodically; used as a unit for some limits and fees.

The daily minimum wage, used to express fines and government fees. More →

The Hague Convention certificate that makes a foreign public document valid in Paraguay.

A translator registered in Paraguay whose translations are accepted by authorities.

A lawyer-notary who executes deeds and certifies signatures.

The national currency, written with dots as thousands separators: 1.000.000. More →