Crypto & Digital Assets - Paraguay

Virtual-asset service providers operating in Paraguay must register with SEPRELAD and comply with FATF-aligned AML/CFT rules—KYC, transaction monitoring, and suspicious-transaction reporting—since at least 2020. Registered platforms (e.g., X4T, uzpay.io) also carry their own DNIT reporting obligations.

Paraguay's 2025 Securities and Products Market Law formally assigns the Securities Superintendency (SIV) oversight of tokenized assets representing property or credit rights, covering stablecoins and security tokens within that definition and contemplating mandatory smart-contract audits.

Signed 10 March 2026 by DNIT Director Óscar Alcides Orué Ortíz, the resolution requires residents and platforms to report, via the Marangatu tax system, all crypto transactions cumulatively exceeding USD 5,000 in a fiscal year—including wallet addresses, blockchain networks, transaction hashes, USD values, fees, and counterparty data. First filings cover fiscal year 2026 and are due in early 2027.

The Banco Central del Paraguay has not authorised cryptocurrencies; they carry no legal-tender status and no state backing. The BCP's Securities Superintendency has publicly reiterated that crypto is neither registered nor authorised by the BCP.

Paraguay taxes only income sourced within its territory; foreign-source crypto gains remain exempt from income tax for residents, a position confirmed in DNIT binding consultation No. 582/2024. Resolution 47/2026 creates a reporting obligation but does not introduce any new crypto tax.

In March 2025 SEPRELAD signed a Memorandum of Understanding with El Salvador's Comisión Nacional de Activos Digitales (CNAD) to collaborate on detecting and controlling unlicensed crypto operations and strengthening AML practices regionally.