Tax Registration

RUC Registration in Paraguay

Your RUC (taxpayer ID) is essential for tax residency recognition. Without it, you're not a tax resident in Paraguay's eyes—regardless of how long you've lived here.

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Quick Answer

RUC (Registro Único del Contribuyente) is Paraguay's taxpayer identification number. Registration takes 2-3 business days and is essentially free. You must have your Cédula first. Once registered, you're required to file monthly VAT declarations—even with zero income. You can register online via Marangatú or in person at SET offices.

See Full Process

2-3

Business Days

Free

Registration Cost

Monthly

Filing Required

2022

Online Since

Why RUC Registration is Critical

Many expats make the mistake of stopping at residency (Cédula). But without a RUC, you're not recognized as a tax resident by SET—and you can't take advantage of Paraguay's 0% foreign income tax.

✓ With RUC, You Can:

  • ✓ Be recognized as a tax resident by SET
  • ✓ File tax returns (required for 0% benefit)
  • ✓ Obtain a Tax Residency Certificate
  • ✓ Issue invoices for local work
  • ✓ Prove your tax status to your home country
  • ✓ Open business bank accounts

✗ Without RUC:

  • ✗ Not recognized as tax resident
  • ✗ Cannot file tax returns
  • ✗ Cannot get Tax Residency Certificate
  • ✗ Cannot prove tax status to home country
  • ✗ May remain tax-liable in home country
  • ✗ Cannot do local business legally

Don't Skip This Step

Your Cédula (from Migraciones) gives you permission to live in Paraguay. Your RUC (from SET) makes you a taxpayer. Both are required for full tax residency benefits. Getting a Cédula and stopping there is one of the most common mistakes expats make.

Prerequisites

Before you can register for a RUC, you need:

  • 1

    Cédula de Identidad

    Your Paraguayan ID card. You cannot apply for RUC without it. Complete residency first →

  • 2

    Proof of Address

    A utility bill (ANDE electricity, ESSAP water) or rental contract showing your Paraguayan address.

  • 3

    Economic Activity Decision

    Decide what category of work/business you'll register. See the section below for guidance.

Choose Your Method

Online vs. In-Person

Feature Online (Marangatú) In-Person (SET)
Availability 24/7 Office hours
Processing Time 2-3 business days 1-3 business days
Language Spanish only Spanish (staff can help)
Documents Digital uploads Physical copies
Best For Spanish speakers First-timers, non-Spanish speakers
Cost Free Minimal form fees

Both methods result in the same RUC. Choose based on your comfort with Spanish and preference for digital vs. physical processes.

Registration Process

Option A: Online via Marangatú

  1. 1

    Create Marangatú Account

    Go to marangatu.set.gov.py and create a new account using your Cédula number.

  2. 2

    Navigate to RUC Registration

    Find "Inscripción al RUC" (RUC Registration) in the menu. The system is in Spanish.

  3. 3

    Complete Digital Forms

    Fill out Forms 600 (registration), 630 (access key), and 625 (declaration of intent) online.

  4. 4

    Upload Documents

    Upload scanned copies of your Cédula and proof of address.

  5. 5

    Submit and Wait

    Submit your application. You'll receive your RUC number via email within 2-3 business days.

Option B: In-Person at SET

  1. 1

    Gather Physical Documents

    Bring your Cédula (original + copy), proof of address, and passport.

  2. 2

    Visit SET Office

    Go to the SET offices in Asunción during business hours. Bring cash for minimal form fees.

  3. 3

    Complete Paper Forms

    Fill out Forms 600, 630, and 625. Staff can assist if you don't speak Spanish.

  4. 4

    Submit and Receive RUC

    Submit your forms and documents. Initial processing can be same-day; full activation takes 1-2 additional days.

Best for First-Timers

If you don't speak Spanish well, consider going in person or hiring a gestor (facilitator). The staff at SET can help guide you through the forms, and having someone there to clarify the economic activity categories can prevent mistakes.

Economic Activity Categories

When registering, you must specify your actividad económica (economic activity). For digital nomads and freelancers, common categories include:

For Consultants & Freelancers:

  • • Servicios profesionales (Professional services)
  • • Consultoría empresarial (Business consulting)
  • • Servicios de asesoramiento (Advisory services)

For Tech Workers:

  • • Servicios de informática (IT services)
  • • Desarrollo de software (Software development)
  • • Servicios de diseño (Design services)

Choose What Fits Your Primary Work

You can have multiple activities on your RUC, but start with your primary work type. If you're unsure which category best describes your work, consult an accountant or ask at SET. Choosing the wrong category can complicate things later.

Ongoing Filing Obligations

Once you have a RUC, you're required to file regular tax declarations—even if you have zero Paraguayan income.

Monthly: VAT Declaration (Form 120)

  • • File through Marangatú portal
  • • Deadline varies by Cédula last digit
  • • "Sin movimiento" (zero activity) filings are valid
  • • Missing a deadline = fines + potential suspension

Annual: IRP Return

  • • Personal income tax declaration
  • • Due date varies (typically March-April)
  • • Report foreign income (taxed at 0%)
  • • Filing is mandatory regardless of income

Filing Deadline by Cédula Last Digit

Your monthly filing deadline depends on the last digit of your Cédula number. The exact schedule is published by SET and typically follows this pattern:

0-1

~7th-11th

2-3

~12th-14th

4-5

~15th-17th

6-7

~18th-20th

8-9

~21st-23rd

* Exact dates may vary. Always verify the current schedule on the official SET calendar.

'Sin Movimiento' Is Not a Permanent Solution

Filing zero-activity declarations is accepted, but shouldn't be your permanent state. SET expects some form of economic activity over time. If you're consistently filing "sin movimiento" for years, you may face scrutiny. Establish at least minimal local activity or maintain proper foreign income documentation.

Electronic Invoicing: E-kuatia'i

If you need to issue invoices for local Paraguayan sales, you can use E-kuatia'i—Paraguay's free electronic invoicing system for small operators.

✓ You Need E-kuatia'i If:

  • • You make sales to clients in Paraguay
  • • You provide local services that require invoices
  • • Your clients request formal invoices

You Probably Don't Need It If:

  • • All your clients are abroad (foreign income)
  • • You work for international companies remotely
  • • You have no local Paraguayan sales

E-kuatia'i is Free

Unlike the full SIFEN/E-kuatia system (for larger businesses), E-kuatia'i is completely free and designed for single-establishment, low-volume operators. Perfect for freelancers who occasionally do local work.

DIY vs. Professional Help

Do It Yourself

  • Registration: Free online, minimal fees in-person
  • Monthly filings: Free (via Marangatú)
  • Best for: Spanish speakers, simple situations
  • Time investment: Learning curve for Marangatú

Hire an Accountant

  • Registration help: Affordable one-time fee
  • Monthly filings: Ongoing service available
  • Best for: Non-Spanish speakers, complex situations
  • Benefit: Peace of mind, deadline reminders

Start Simple, Scale If Needed

Many digital nomads start by doing their own filings (it's just clicking "sin movimiento" each month). If your situation becomes more complex—local clients, multiple income sources, or you simply want to save time—consider hiring an accountant.
Common Questions

RUC Registration FAQ

RUC (Registro Único del Contribuyente) is Paraguay's taxpayer identification number. You cannot be recognized as a tax resident without it. The RUC is required to: file tax returns, obtain a tax residency certificate, prove your tax status to your home country, and conduct any official business with SET (the tax authority).
RUC registration typically takes 2-3 business days. Online registration via Marangatú processes within 2-3 days (response via email). In-person registration at SET offices can be completed on the same day, but the RUC activation takes an additional 1-2 days.
RUC registration is essentially free. The only costs are minimal form fees if registering in person. Online registration via Marangatú has no fees.
Yes. Since 2022, you can register online through the Marangatú system (marangatu.set.gov.py). The system is in Spanish. You'll need to create an account, submit your documents digitally, and wait 2-3 business days for approval.
Required documents include: (1) Cédula de Identidad (you must have this first), (2) Proof of address in Paraguay (utility bill or rental contract), and (3) Declaration of economic activity (what type of work/business you'll conduct).
Yes. Once you have a RUC, you must file monthly VAT declarations (Form 120) even if you have no Paraguayan income. These are called "sin movimiento" (no movement) declarations. You also must file annual IRP returns. Failure to file can result in RUC suspension.
Common categories for digital nomads include: Servicios profesionales (professional services), Consultoría (consulting), Servicios de informática (IT services), or Actividades de desarrollo de software (software development). Choose the category that best describes your primary work.
Monthly filing deadlines depend on the last digit of your Cédula number. For example, if your Cédula ends in 0, your deadline might be the 10th of the following month. The exact schedule is published by SET. Set calendar reminders to avoid missing deadlines.
E-kuatia'i is Paraguay's free electronic invoicing system for small operators. If you make local sales in Paraguay and need to issue invoices, you can use E-kuatia'i at no cost. However, if all your clients are abroad (foreign-source income), you typically don't need to issue Paraguayan invoices.
Missing monthly declarations can result in: fines and penalties for late filing, RUC suspension which blocks your ability to conduct business, and potential loss of tax residency status. Even if you have nothing to report, file "sin movimiento" declarations on time.
See All Tax Questions →

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