Countries › Paraguay › Guide › 4. Entities and setup › Annual compliance for Paraguayan companies: books, accounts, meetings, IRE and financial statements, RUC update, reserves and registry updates

Annual compliance for Paraguayan companies: books, accounts, meetings, IRE and financial statements, RUC update, reserves and registry updates

Last verified: 2026-10-28 · Status: Changing

A Paraguayan company's yearly cycle: keep stamped Spanish language books by a registered accountant, close a balance sheet within three months of year end, hold the S.A. ordinary meeting within four months (EAS accounts go to the shareholders meeting or sole shareholder), set aside 5 percent of profit to the legal reserve and pay dividends only from approved profits. For tax, IRE general regime companies file the annual return on Form 500 in the fourth month after a 31 December close on the DNIT perpetual calendar (day 7 to 25 by RUC ending), file financial statements on the DNIT informative calendar (extended to 30 June 2026 for 2025) and update RUC data once a year in the month set by RUC ending. Throughout the year, beneficial ownership and registry changes are due within 15 business days and share transfers within five plus five business days; tax and accounting records are kept at least five years.

USD figures use PYG 5,847.90 per US dollar, the Banco Central del Paraguay reference quotation for 27 October 2026, the latest daily sheet published on the verification date. Amounts set in jornales or minimum wages use the daily minimum wage of PYG 117,077 and the monthly minimum wage of PYG 3,044,000 in force from 1 July 2026 (Resolución MTESS 670/2026). Conversions are for orientation only.

Key facts

Deadline for a merchant's annual balance sheet	3 months after year endLey 1034/83 art. 83, as of 2026-10-28 · in force
Deadline to hold the S.A. ordinary meeting approving the accounts	4 months after year endCódigo Civil art. 1079 as amended by Ley 388/94, as of 2026-10-28 · in force
Retention of accounting books and vouchers	5 yearsLey 1034/83 art. 85, as of 2026-10-28 · in force
Capital above which a merchant must keep full accounting books (1,000 daily minimum wages)	117077000 PYGLey 1034/83 art. 74; Resolución MTESS 670/2026, as of 2026-10-28 · in force
Legal reserve allocation of net profit (S.A., S.R.L.)	5 % of net profitLey 1034/83 art. 91, as of 2026-10-28 · in force
Legal reserve cap	20 % of subscribed capitalLey 1034/83 art. 91, as of 2026-10-28 · in force
Annual IRE general regime return form	Form 500 DNIT notice; Ley 6380/2019 art. 23, as of 2026-10-28 · in force
Monthly due days under the DNIT perpetual calendar	7 to 25 by last RUC digit day of monthRG 01/2007 and RG 38/2020, as of 2026-10-28 · in force
Deadline to file 2025 financial statements (31 December year end, IRE general regime)	2026-06-30 dateResolución General DNIT 50/2026, as of 2026-04-07 · in force
Deadline to report changes in the legal persons or beneficial owner registry	15 business daysLey 6446/2019 art. 7, as of 2026-10-28 · in force

The rule

1. Accounting books. Every merchant, including companies, whose capital exceeds 1,000 daily minimum wages must keep orderly accounts with at least a journal and an inventory book, through a registered accountant who is jointly responsible for faithful entries; books are kept in the official language, chronologically, without erasures, presented to the Public Registry of Commerce to be numbered and stamped before use, and kept with vouchers for five years. Mechanical or modern systems need judicial authorisation. Companies with shares also keep a share register, bond register, meeting attendance book and minutes books.
Example: Threshold: 1,000 x PYG 117,077 = PYG 117,077,000. / About US$20,020.Ley Nº 1034/83 Del Comerciante, Art. 74, 75, 76, 77, 78, 79, 85, 86 and 87, 1983-12-06 official text · verified 2026-10-28

2. EAS books and accounts. An EAS keeps a minutes book of the shareholders meeting, a share register, a minutes book of the board, a journal and an inventory book (digital substitutes may be authorised by the registry); prepares financial statements under current accounting and tax rules; and the legal representative submits the statements and management report to the shareholders meeting for approval, or the sole shareholder approves them and records it in the minutes book.Ley Nº 6480/2020, Art. 31, 32 and 39, 2020-01-08 official text · verified 2026-10-28

3. Annual balance, meeting and profit rules. Every merchant prepares a general balance sheet within the first three months of each year, and a financial year cannot exceed one year. In an S.A., the accounts, directors' report and síndico's report are available at the office at least 15 days before the meeting, and the ordinary meeting deciding accounts and appointments is called within four months of year end. Companies with shares and S.R.L.s allocate at least 5 percent of net profit to the legal reserve until it reaches 20 percent of subscribed capital; dividends require profits actually earned under an approved balance sheet, and prior losses must be covered first.
Example: 31 December year end: balance sheet by 31 March, S.A. ordinary meeting by 30 April.Ley Nº 1034/83; Código Civil art. 1079 as amended by Ley Nº 388/94, Ley 1034 art. 83, 84, 88, 89, 91 and 93; Código Civil art. 1079, 1994-08-18 official text · verified 2026-10-28

4. Annual IRE return. IRE is self assessed by sworn return in the form and on the dates the tax administration sets; it may also require financial statements, which must match those filed with other public bodies and banks. The DNIT states that taxpayers under the IRE general regime with a year closed on 31 December file and pay in April using Form 500, on the perpetual due date calendar. Under that calendar each last digit of the RUC (without the check digit) has a fixed day each month: 0 on the 7th, 1 on the 9th, 2 on the 11th, 3 on the 13th, 4 on the 15th, 5 on the 17th, 6 on the 19th, 7 on the 21st, 8 on the 23rd and 9 on the 25th, moved to the next business day if that day is not a business day.
Example: A company whose RUC before the check digit is 80012345 ends in 5, so its April IRE return and payment are due on 17 April (next business day if needed). / Process rule; the due day does not depend on the amount.Ley Nº 6380/2019 art. 23; Resolución General Nº 01/2007 and Nº 38/2020 (as stated by DNIT), Ley 6380 art. 23; DNIT perpetual calendar, 2025-03-26 official text · verified 2026-10-28

5. Financial statements filing. DNIT resolutions require certain taxpayers to file classified financial statements with the DNIT on the informative returns calendar. For the year closed on 31 December 2025, Resolución General DNIT 50/2026 of 7 April 2026 exceptionally allowed IRE general regime taxpayers to file their financial statements until 30 June 2026; deadlines for April and June 2026 year ends were unchanged. Resolución General DNIT 49/2026 added disclosures on profits, reserves and distributable results in the notes.
Example: Check each year's DNIT resolution; the 2026 extension was exceptional.Resolución General DNIT Nº 50/2026, Whole resolution; recitals citing RG 110/2013, 49/2014, 77/2020 and 49/2026, 2026-04-07 official text · verified 2026-10-28 · changed: 7 April 2026: RG DNIT 50/2026 extended the filing of 2025 financial statements for 31 December year ends to 30 June 2026; RG DNIT 49/2026 added note disclosures on distributable results.

6. Annual RUC update. Under Resolución General 79/2021, taxpayers must confirm or update their RUC data at least once a year in the Marangatu system in the month set by the RUC ending: 3 in March, 4 in April, 5 in May, 6 in June, 7 in July, 8 in August, 9 in September, 0 in October, 1 in November and 2 in December, stating the share of the prior year's income from each declared activity. The update is required to access the system's options.Resolución General Nº 79/2021 (as stated by DNIT), Whole resolution, 2025-03-21 official text · verified 2026-10-28

7. Registry updates and record keeping. Any change in shareholders, authorities, bylaws or beneficial owners is reported to the Ministry registry within 15 business days, share transfers within five business days to the company and five more to the Ministry, and beneficial ownership records are kept five years. Tax records and books are kept for the limitation period of the tax; the action to collect taxes prescribes in five years counted from 1 January of the year after the obligation was due, and for annual income taxes the taxable event occurs at the financial year end.
Cost to do it: Fines 50 to 500 daily minimum wages (PYG 5,853,850 to PYG 58,538,500) for transparency breaches.
Example: About US$1,001 to US$10,010.Ley Nº 6446/2019; Ley Nº 5895/2017; Ley Nº 6380/2019; Ley Nº 125/91, Ley 6446 art. 7 and 12; Ley 5895 art. 5; Ley 6380 art. 22; Ley 125 art. 164, 2019-11-29 official text · verified 2026-10-28

8. Dividend timing for tax. For an S.A. and other entities required to hold meetings, IDU arises when the meeting resolves the distribution; a capitalisation resolved by the meeting must be formalised within 12 months. For an S.R.L. and other entities without meetings, profits are deemed made available on the bylaw date or, if none, in the fourth month after year end unless another use is recorded before a notary. IDU is 8 percent for resident and 15 percent for nonresident recipients.
Example: An S.A. meeting on 28 April resolving a PYG 200,000,000 dividend to a foreign parent triggers IDU of PYG 30,000,000 at that date. / About US$34,200 dividend, US$5,130 IDU.Ley Nº 6380/2019, Art. 43 and 44, 2019-09-25 official text · verified 2026-10-28

When	What	Source
Monthly, day 7 to 25 by RUC ending	IVA and other monthly returns on the perpetual calendar	DNIT, RG 01/2007 and 38/2020
By 31 March	Annual balance sheet in the inventory book	Ley 1034 art. 83
15 days before the meeting	Accounts, directors' report, síndico's report at shareholders' disposal (S.A.)	Ley 1034 art. 88
April, day by RUC ending	IRE general regime return and payment, Form 500	DNIT notice; Ley 6380 art. 23
By 30 April	S.A. ordinary meeting on accounts, reserve, dividends, directors and síndico	Código Civil art. 1079
April (fourth month)	Deemed S.R.L. distribution for IDU if bylaws set no date	Ley 6380 art. 44
Per DNIT informative calendar (30 June 2026 for 2025)	Financial statements to DNIT	RG DNIT 50/2026
Month set by RUC ending	Annual RUC data update in Marangatu	RG 79/2021
Within 15 business days of any change	Ministry registry update (shareholders, authorities, bylaws, beneficial owners)	Ley 6446 art. 7
Within 5 + 5 business days of a share transfer	Transfer report to company and Ministry	Ley 5895 art. 5

Annual calendar for a company with a 31 December year end (verified 28 October 2026)

Worked example

An S.A. with RUC ending in 2 and a 31 December 2025 year end: balance sheet in the inventory book by 31 March 2026; accounts available by mid April; ordinary meeting by 30 April 2026.
IRE return and payment on Form 500 on 11 April 2026, or the next business day if that is not a business day.
The meeting allocates 5 percent of net profit to the legal reserve and resolves a PYG 200,000,000 dividend to the foreign parent (about US$34,200); IDU of PYG 30,000,000 (about US$5,130) is withheld.
Financial statements go to the DNIT by 30 June 2026 under RG DNIT 50/2026; the RUC data update is due in December 2026.

Step by step

At formation: stamp the books at the Public Registry of Commerce (or obtain authorisation for digital books) and appoint a registered accountant.
Diarise the RUC ending dates: monthly due day, April IRE return, RUC update month.
Close the books and prepare the balance sheet within three months of year end; for an S.A., circulate accounts 15 days before the meeting.
Hold the ordinary meeting (S.A.) or the shareholders meeting or sole shareholder approval (EAS) within four months; allocate the legal reserve; resolve dividends and withhold IDU.
File financial statements with the DNIT on the informative calendar and check each year for extensions.
Report any change to the Ministry registry within 15 business days and keep records for at least five years.

Common traps

Using unstamped books, or digital books without authorisation, breaches Ley 1034 art. 76 and 78 and weakens the books as evidence.
An S.R.L. without a bylaw distribution date is deemed to distribute in the fourth month after year end for IDU, even with no cash paid (Ley 6380 art. 44).
The 30 June 2026 financial statements date was an exceptional extension for 2025 only; do not assume it repeats.
A missed RUC update blocks access to Marangatu options until it is done (DNIT), which can stop invoicing.
A beneficial ownership or registry change not reported within 15 business days blocks the RUC and bank operations (Ley 6446 art. 8).
Ley 1034 on BACN is the 1983 original text; confirm later amendments for less common rules with a Paraguayan accountant.

Sources

← Beneficial ownership, share registers and transfer reporting in Paraguay: Ley 6446 registry, 10 and 25 percent tests, 45 and 15 day deadlines, sanctionsIncorporation checklist for Paraguay: documents, SUACE single window, registry, RUC, IPS, beneficial ownership and realistic timelines →

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