Paraguay establishes a new reporting obligation on transactions with cryptoassets

By BKM | Berkemeyer

The National Directorate of Tax Revenues (DNIT) of Paraguay has issued General Resolution No. 47/2026, introducing a new obligation to report transactions carried out with cryptoassets.

The regulation requires certain taxpayers to submit an annual Informative Affidavit on Cryptoassets (DJI – Cryptoassets) through the Marangatu system.

The measure aims to strengthen transparency and tax control in a sector of growing economic relevance.

The obligation applies to various types of transactions involving cryptoassets, including purchase and sale, holding or possession, and exchanges between different cryptoassets or between cryptoassets and fiat currency.

In general terms, the rule seeks to improve traceability of operations and provide the tax authority with better tools to monitor compliance with tax obligations related to cryptoassets.

According to available information, reporting may be required when transactions exceed certain thresholds, and it can apply both to individuals and entities operating with cryptoassets.