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20/07/2023

Executive summary:

AuthorityContentDate
Decree No. 9545The Value Added Tax ("VAT") taxable base for the importation of vaccines against Coronavirus or COVID-19 is reduced until August 31, 2023.June 23, 2023
General Resolution No. 131The Undersecretariat of State for Taxation ("SET") amended General Resolution No. 90/2021 (the "RG 90") and now allows taxpayers to incorporate or include fiscal documents via file import, after the generation of the filing stub.June 06, 2023
General Resolution No. 132The SET amended RG 90 to extend deadlines, provide for changes in reporting regimes and extend until October 31, 2023 the exemption from the negative effects of late filing of the 2022 annual report and the 2023 monthly reports.June 28, 2023

More information:

► Decree No. 9545/2023 – The VAT tax base for the importation of Coronavirus or COVID-19 vaccines is reduced until August 31, 2023

Following the Coronavirus or COVID-19 pandemic in 2020, the Executive Branch expanded the National Vaccination Plan and the spectrum of medical services and treatments to be provided through public health networks.

To alleviate the financial pressure caused by such an extension to public health services, the Executive Branch issued Decree No. 9545/2023, by which it reduced until August 31, 2023, the VAT taxable base applicable to the importation of vaccines to treat against Coronavirus or COVID-19.

Said decree was published in the Official Gazette No. 122 of June 28, 2023. Therefore, as of the following day and until August 31, 2023, the taxable base and the effective rate of the affected products are as follows:

PeriodTaxable
base
Effective
VAT rate 5%
From June 29
to August 31, 2023
10%0,5%

Posteriormente, desde el 1 de septiembre de 2023, se aplicará la base imponible general del 100% del valor aduanero de la mercadería más otros impuestos cobrados con motivo de la importación, aun cuando éstos tengan aplicación suspendida, excluido el IVA.

► General Resolution No. 131/2023 – The SET modified article 9 of RG 90 and now it is possible to incorporate new fiscal documents by importing files, after generating the filing stub.

Through General Resolution No. 131/2023, the SET resolved to amend RG 90, which established the obligation for taxpayers to register through the Marangatú Tax Management System ("Marangatú") the fiscal documents that support the transactions they carry out and that serve as a basis for the determination of their tax obligations.

In particular, General Resolution No. 131/2023 amended Article 9 of RG 90, which previously established that the incorporation or inclusion of new fiscal documents after the generation of the filing stub could only be done individually by the taxpayer, that is, through the manual uploading mechanism of each fiscal document (one by one), and then the transaction summary stub in Marangatú had to be updated.

With the modification proposed by General Resolution No. 131/2023, the taxpayer may incorporate or include new fiscal documents after generating the filing stub individually (manual upload) and also by importing files. After including new fiscal documents, the taxpayer must update the operations summary stub in the Marangatú.

Finally, General Resolution No. 131/2023 also warned that the SET would carry out control and inspection tasks to corroborate that the data included in the affidavits determining tax obligations are supported by the information provided by taxpayers in the registry of fiscal documents in compliance of the RG 90. In this sense, the SET may penalize taxpayers who present inconsistencies between their informative and determinative affidavits. These inconsistencies may also be subject to tax audits.

► General Resolution No. 132/2023 – The SET amended articles 7 and 14 of RG 90 to extend deadlines, provide for changes in reporting regimes and extend until October 31, 2023, the exemption from the negative effects of late filing of the 2022 annual report and the 2023 monthly reports.

Through General Resolution No. 132/2023 (the "RG 132"), the SET provided several additional amendments to RG 90. Mainly, the SET established that the following situations do not constitute tax noncompliance until October 31, 2023 ("Grace Period"):

  1. Lack of confirmation of the fiscal documents registration filing stub corresponding to fiscal year 2022 for taxpayers obliged to the annual registration of fiscal documents with obligation code No. 956 - ANNUAL REG. ("956-Annual"); and,
  2. The lack of confirmation of the fiscal documents registration stub corresponding to the tax periods from January to August 2023 for taxpayers obliged to the monthly registration of fiscal documents with obligation code No. 955 - REG. MONTHLY REG. ("955-Monthly").

This means that, for practical purposes, the lack of confirmation of the registration stub during the Grace Period does not entail the consequences of noncompliance such as the impossibility of generating the tax compliance certificate, the increase of the taxpayer's risk index, or fines, among others. This benefit would not extend to the monthly records from January to December 2022, identified as 955-Monthly.

The referred resolution also establishes that, during the Grace Period, the fine for violation will not be applied to taxpayers who have the obligations indicated above and who make the registration and confirmation of the fiscal information in Marangatú late, regardless of their fiscal period or fiscal year.

After the Grace Period, late compliance with the indicated obligations will generate a fine for contravention of one hundred thousand guaraníes (G. 100,000), provided for non-compliance with the formal obligations to file informative affidavits, according to item 4, paragraph "b" of the annex of General Resolution No. 13/2019, which quantifies the fines for contravention.

RG 132 also extended the due date to confirm the filing of monthly records in Marangatú, moving it from the month immediately following the second month after the fiscal period being reported, according to the following:

Obligation codeDescriptionObligation affectedDeadline for confirmation of submission
955 – MONTHLYMonthly registration of fiscal documents211 – General VATUp to the due date of the subsequent month of the tax period to be declared, according to the calendar of due dates of informative tax returns.

Said modification is applicable as from the tax period of June 2023, when this regulation was issued, so the obligation corresponding to this one will expire in August 2023 and not in July 2023, as it would have been before, under the original text of article 7 of RG 90.

Finally, through RG 132, the SET also established the conditions and procedures for a Personal Income Taxpayer under the category of income from personal services ("IRP-RSP") to go from the monthly registration of vouchers to the annual registration and vice versa, as follows:

  1. The IRP-RSP taxpayer that: (i) has the obligation of annual registration of receipts (955-Annual), because it does not carry out VAT taxable activities, and (ii) during the fiscal year starts any VAT taxable activity, must begin to register its receipts monthly (956-Monthly) from January of the following year.
  2. If the IRP-RSP taxpayer has (i) the obligation of monthly registration of vouchers (956-Monthly), because it performs VAT taxable activities, and (ii) during the fiscal year it stops performing such activities requesting the exclusion of obligation No. 211-IVA General, it will be obliged to register the information of the fiscal documents on an annual basis (955-Annual) as from the fiscal year following the exclusion of such obligation.

To this effect, the SET will proceed ex officio to register or deregister the obligations 955-Annual and 956-Monthly, as the case may be, in January of each year.

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