This December 13, the Official Gazette of Paraguay published Decree No. 6441, which amends Article 2 of Decree No. 3781/2020 and, consequently, amends Article 4 of Decree No. 1931/2019, which establishes a specific regime for the liquidation of internal taxes on the importation of certain goods to be sold to individuals not domiciled in the country and exceptionally authorizes the sale of goods under the tourism regime to foreigners. Let’s see:
1. Regulatory background
According to Decree No. 1931/2019, a specific regime for the liquidation of internal taxes on the importation of certain goods to be sold to individuals not domiciled in the country was established.
Article 4 of Decree No. 1931/2019 is amended by Decree No. 3781/2020 and exceptionally authorizes the disposal transactions of goods under the Tourism Regime to non-resident foreign individuals in person, electronically, or by equivalent technological means.
2. Regulatory amendment
Article 2 of Decree No. 3781 was amended, which exceptionally provides that, until March 31, 2022, the taxable amount of VAT upon the importation of goods included in the Annex to Decree No. 1931/2019 shall be 10% of the previous amount in the first paragraph of numeral 7 of Article 85 of Law No. 6380/2019.
3. Exclusion of goods
Goods included in tariff item No. 8543.70.99 are excluded from the list of goods subject to the Tourism Regime established in the Annex to Decree No. 1931/2019.
4. Effectiveness
The rule is effective from December 13, 2021.
Source: Gaceta Oficial 14/12/21