Paraguay has published General Resolution No. 76-20, which provides for the implementation of VAT and non-resident income tax (INR) withholding on digital services with effect from 1 January 2021. Withholding on payments for digital services was previously to be implemented from 1 July 2020 but was delayed 6 months by Decree No. 3667 in June 2020.
Withholding for digital services was adopted in the framework of the September 2019 Tax Reform Law, with payments for digital services subject t…