Crypto-assets: who must report to DNIT, what data and when.
General Resolution (RG) 47/26 creates an annual information return covering all crypto-asset transactions. It affects platforms operating in Paraguay and residents exceeding USD 5,000 a year.
- Annual information return for every crypto-asset transaction, via Marangatú.
- Obliged parties: platforms operating in Paraguay and residents exceeding USD 5,000 a year who operate with foreign platforms or without a platform.
- First time: fiscal year 2026 for years closing on 31 December (filed in March 2027).
- Fine for late filing: ₲ 1,000,000.
What the resolution establishes
DNIT creates a reporting mechanism to identify economic transactions involving crypto-assets. It does not create a new tax: it requires every transaction carried out during the fiscal year to be reported in detail.
Who is obliged
The regulation distinguishes two groups. The first: owners, administrators or persons responsible for crypto-asset platforms operating in Paraguay. The second: resident persons and entities incorporated in the country whose transactions exceed USD 5,000 a year, individually or jointly, when they operate through non-resident platforms or without any platform.
Anyone who meets these conditions and is not registered with the RUC must register in order to comply.
What must be reported
Practically everything: purchases and sales, holdings, swaps, gratuitous transfers, transfers between platforms and wallets, loans, payments in kind, minting or burning, and mining or staking rewards. For each transaction you report the date and time, the parties or their public addresses, the asset and its network, the quantity, the gross value and fees in US dollars, the hash and the wallet type.
When and how
The return is annual and is filed in the third month after the financial year-end, according to the informative returns calendar, through Marangatú. It is mandatory from the 2026 financial year for those with a 31 December year-end and from the 2027 financial year for 30 April and 30 June year-ends. Beforehand, the obligation «959‑DJI Criptoactivos» must be added to the RUC.
What happens if it is not filed
Late filing is penalised with a contravention fine of ₲ 1,000,000, without prejudice to other liabilities. Late updating of the RUC may also incur a fine.
What we recommend you do now
- Export the history of every platform and wallet starting today; rebuilding it in March is far more costly.
- Identify which transactions take place outside local platforms: these are the ones that create an obligation for you directly.
- Add obligation 959 to the RUC before the financial year-end.
- Review with your accountant how the holdings are reflected in your financial statements.
This article is for information only and is not a substitute for professional advice on a specific case.