Paraguay has published General Resolution No. 67-20 of 16 October 2020, which extends the scope of economic activities eligible for the Special VAT Regime introduced in response to the COVID-19 pandemic. Originally introduced from 1 August 2020 for tourism and restaurant services, the regime provides that for the supply of qualifying services, the standard VAT rate of 10% is applied on 50% of the service price.
Under Decree No. 3967/2020, the scope of the regime was extended to cover rural …