Paraguay Residency: Generate Your Tax Documents Yourself

For years, the Paraguay permanent residency playbook included a quiet shortcut: register for tax, file zero-activity monthly VAT returns, and call that "economic solvency." That shortcut is dead.

On 28 May 2026, Paraguay's migration authority (DNM) issued Resolution N° 407/2026, consolidating every scattered solvency rule into one annex and tightening the standard. The headline change is simple: zero-activity returns no longer prove anything. To upgrade from temporary to permanent residency, you now have to show real, verifiable income.

One accepted way to do that is a genuine, non-zero Paraguayan tax footprint — invoices you actually issue, VAT you actually declare and pay, and the compliance certificates that follow. You can produce all of it yourself, online, without paying a contador. This is the exact click-path. (If you're new to why Paraguay is worth the effort, start with our Paraguay tax residency guide.)

What changed in 2026 (and why it matters)

Resolution 407/2026 repeals the old, inconsistent solvency criteria and replaces them with a single framework. The practical points that affect you:

Permanent residency only. Temporary residency requirements are unchanged. This bites when you convert temporary to permanent.
Solvency must be proven, not presumed. You pick a category (employee, remote worker, self-employed, property owner, and so on) and document income that matches the activity you declared at the temporary stage.
The zero-return trick is gone. Where a tax footprint is the chosen proof, the returns must show movement — actual declared activity.
Your profession and category are no longer printed on the residence card. They live only in the institutional system and the resolution.

There are two clean ways to satisfy the new bar:

Apostilled proof of foreign income, translated to Spanish — usually the simplest route for remote workers and nomads, because you owe no Paraguayan tax.
Non-zero monthly Paraguayan tax returns — the route this guide produces, for people who'd rather show a domestic footprint or don't have clean foreign-income paperwork.

This is the quiet logic of the Sovereign Individual era playing out in a tax portal: as more people exit toward low-friction jurisdictions, the state's cheapest defense is to raise the cost of proving you belong. The work moves onto you. The good news is the work is mechanical.

Before you start

Everything below happens at the official Marangatú portal: marangatu.set.gov.py. You log in with your cédula number as the username and the password you created after signing your RUC registration.

You need an active RUC (tax ID) and one one-time setup step — requesting a timbrado — before you can issue your first invoice. After that, it's the same short cycle every month.

The monthly cycle, step by step

Run this loop in the first week of each month, declaring the prior month's income. Miss the window and the system generates fines, so put it on a recurring reminder.

Step 1 — Request Timbrado (one time only). Go to Facturación y Timbrado → Solicitudes → Comprobantes Virtuales → Factura Virtual → Autorización y Timbrado. In "puntos solicitados" enter 1 and confirm with the green buttons. Once it's active, you never repeat this.
Step 2 — Issue the invoice. Go to Facturación y Timbrado → Gestión Comprobantes Virtuales → Emisión de Comprobantes Virtuales → Emitir Factura Virtual. For a local client with a RUC, choose "Contribuyente," type the digits before the hyphen and let the system find them. For a foreign client or your own offshore company (for example a US LLC with no Paraguayan RUC), choose "No Domiciliado" and enter the passport or tax ID under "Identificación." Fill only the mandatory yellow fields, set a "precio unitario" above the minimum wage, add a service description, hit "Vista Previa," and confirm.
Step 3 — Register the sale (imputar). Search GESTION, open Gestión de Comprobantes Informativos → Obtener Comprob. Elect. y Virtuales → Ventas a Imputar. Pick the year and month, click "Imputar todo," then "Siguiente," and confirm the total.
Step 4 — Declare the IVA. Click the first green button on the home page to open a new declaration. Choose obligation 211 – IVA General Mensual, set the period, and open Form 120. In Rubro 1, inciso a), box 10, enter the taxable base, which is the invoice total stripped of its 10% VAT: invoice ÷ 11 × 10. So a 6,000,000 ₲ invoice gives a base of 5,454,545 ₲ and an IVA débito of 545,455 ₲, which the form fills automatically. Click "Presentar Declaración" and confirm.
Step 5 — Confirm the talón. Back in Gestión de Comprobantes Informativos, choose "Confirmar Presentación," pick the month and year, and present the generated talón.
Step 6 — Generate the boleta and pay. Search BOLETA, click "Generar Boleta de Pago," and download it. Pay through any Paraguayan bank app under "pagar servicios," select DNIT, and enter your cédula or RUC plus your date of birth.

That's the whole loop. One invoice, one declaration, one payment.

The documents you actually download

The point of the cycle is the paperwork it produces — the evidence Migraciones accepts. Once the month is declared and paid, collect:

Certificado de Cumplimiento Tributario — search CUMP, generate, download. It only generates if you have nothing unpaid, which is exactly why Step 6 comes first.
Constancia de RUC and Cédula Tributaria — top-right under your name, open "Mi Perfil → Herramientas." The Constancia de RUC doubles as a proof-of-address document for banks and exchanges.
Form 120 declarations — every recent IVA declaration sits on the home page, ready to download.

Stack a few consecutive months of these and you have a documented, non-zero tax footprint that meets the 407/2026 standard.

What this guide doesn't cover

Two honest caveats before you run with it.

First, this is the minimum path, not the optimal one. It skips deductions entirely, so if you follow it literally you declare 10% on gross with zero input credits — you overpay. If you have real local expenses, a contador will register them and cut the bill. It also ignores IRP (personal income tax), which can apply above certain income thresholds, and it has nothing to do with crypto: Paraguay's wallet-level reporting under Resolution 47/2026 is a separate obligation entirely (see our Paraguay crypto reporting breakdown).

Second, migration requirements move. 407/2026 is weeks old and the DNM can refine how it reads the evidence.

For most remote workers, the apostilled-foreign-income route is genuinely simpler than running this monthly loop. Use the Marangatú path when a domestic footprint is what you want — or what your category requires — not by default.

Evaluating your jurisdictional setup? Run the Polystate diagnostic to compare options, or explore our Paraguay services to have the residency handled end to end.

Disclaimer: This article provides general information for educational purposes only. It is not tax, legal, or immigration advice. Paraguayan tax and migration rules are complex and change frequently. Always consult a qualified Paraguayan accountant or immigration professional before making residency decisions.