Asunción, Agencia IP.- The National Directorate of Tax Revenue (DNIT) issued General Resolution No. 47/2026, establishing the obligation to provide information on transactions carried out with cryptocurrencies. The measure seeks to strengthen transparency and tax control in a sector of growing economic importance.
Those required to provide the information are the owners, administrators, or managers of cryptocurrency platforms operating in the country, as well as individuals or legal entities residing or incorporated in the country that operate with cryptocurrencies, when they exceed an annual amount of US$5,000 in transactions carried out, whether individually or collectively, with or without intermediaries.
Those required to do so must submit an annual Informative Affidavit of Cryptoassets (DJI – Cryptoassets) through the Marangatu System, in the third month following the close of the fiscal year, according to the Informative Affidavit Due Dates Calendar. The first submission will correspond to the 2026 fiscal year and will be due in March 2027.
To do so, it will be necessary to first register obligation 959 – DJI Cryptoassets in the system. Taxpayers who are not yet registered in the Single Taxpayer Registry (RUC) must register.
The data to be reported includes: transaction type, date and time, amount traded, unique identifier (hash), originating and destination addresses, and type of wallet used.
Late submission will be penalized with a fine of ₲ 1,000,000. The monitoring and enforcement of these regulations will be the responsibility of the General Directorate of Tax Collection and Taxpayer Assistance and the General Directorate of Large Taxpayers, both within the General Directorate of Internal Taxes. Furthermore, the DNIT may request additional information within the scope of its control, verification, and auditing powers.