Documents required for tax residency in Paraguay

The logic behind the paperwork

Paraguay does not assess tax residency based on complex life-center tests or global income scrutiny. Instead, the process is largely administrative. Authorities want to confirm three things: identity, legal presence, and a local point of contact.

Each document you submit supports one of these pillars.

Identity documents

Your identity must be clearly established before anything else.

Typically required:
- Valid passport.
- Copies of passport pages with personal data and entry stamps.
- Passport copies notarized or certified as required.

Your passport is referenced across all other filings, so consistency is important.

Immigration and residency status

Tax residency is linked to legal stay in the country.

Commonly required:
- Temporary or permanent residence card.
- Immigration resolution or certificate confirming residency.
- Entry records showing lawful presence.

In most cases, tax residency cannot be finalized without first securing immigration residency.

Local address and contact details

Even though Paraguay applies a territorial tax system, authorities still require a local reference point.

Usually requested:
- Local address (rental agreement or declaration of domicile).
- Utility bill or address certificate, depending on municipality.
- Local phone number or contact information.

This does not necessarily mean permanent physical presence, but it must be plausible and documented.

Tax identification number (RUC)

The RUC (Registro Único del Contribuyente) is central to Paraguayan tax administration.

To obtain a RUC, you generally need:
- Completed registration forms.
- Passport and residency documents.
- Proof of address.
- Declaration of economic activity (even if income is foreign-sourced).

Once issued, the RUC is used for all tax filings and official correspondence.

Proof of economic activity (if applicable)

Depending on your profile, authorities may request a basic description of how you earn income.

This can include:
- A short declaration of professional activity.
- Company ownership details.
- Expected income sources.

This step is usually informational, not intrusive, but it should be consistent with reality.

Power of attorney (if using a representative)

Many applicants use local advisors to handle filings.

In such cases:
- A power of attorney may be required.
- The document may need apostille or legalization.
- Spanish translation is often necessary.

This allows procedures to continue even when you are not physically present.

Translations and formalities

Foreign documents often need:
- Spanish translations by a sworn translator.
- Apostille or consular legalization.
- Notarization of copies.

Missing formalities are one of the most common causes of delays.

What is usually *not* required

Compared to many countries, Paraguay’s process is light.

Typically not required:
- Proof of worldwide income.
- Bank statements from abroad.
- Long-term physical presence.

This simplicity is one of the main reasons Paraguay is attractive for tax residency.

Final notes

Tax residency in Paraguay is document-driven rather than discretionary. If your paperwork is complete, consistent, and properly formatted, the process is usually smooth. The key is preparation: knowing which documents are needed, in what form, and in which order, before you start.