Country pack
communityParaguay
Ekwo is free, open source accounting software. Its Paraguay pack carries the chart of accounts (Plan de cuentas de referencia sobre el libro de inventario y el balance general de la Ley N.° 1.034/1983, 117 accounts), 3 tax rates in PYG, the periodic return (Formulario N.° 120 — Declaración Jurada del Impuesto al Valor Agregado (IVA), 29 boxes), and the financial statements (Estado de situación patrimonial (Balance general), Estado de resultados). Last checked on 2026-10-10 against 9 texts of law and official sources.
- Country code
PY- Currency
PYG- Pack version
0.4.0- Last checked
- 2026-10-10
What the pack carries
- Charts of accountsWhat a company installs, and who each chart is published for.
default(default) — 117 accounts, for companies
- TaxesHow many the pack carries, at which distinct rates, and which treatments it can express.
- 10 taxes at rates of 0, 5, 10
domestic,exempt,export,foreign_services_received - Periodic declarationThe form the accounts are read into, the cadences it is filed on, and how many boxes it has.
PY-F120— 29 boxes, filed month
- When it is dueA rule of the country, not a date. A pack that cannot state its rule states nothing.
- a day assigned per taxpayer
- The file it is deposited asThe brick of packages/formats that writes it, where one exists.
- filed by hand on the administration’s portal
- Electronic invoicingThe profile the country imposes, the day it starts, and the text that imposes it.
- no profile declared
- Where the tax balance landsThe accounts a filed declaration settles to, by role.
- payable
2032 - receivable
1042
- payable
- Bank statementsThe formats this country’s banks send, and whether anything here reads them.
- no format named
- Payment filesThe formats the country’s banks accept for an outgoing payment.
- no format named
- Financial statementsThe schemes the chart reports on, and the taxonomy their keys are written against.
PY-ESP— 28 linesPY-ER— 13 lines
- Who has read itA pack is reviewed when a named professional has read it against the law, and never before.
communityno named reviewer9 sources cited- Last checked against the lawThe most recent day somebody opened one of the texts the pack was built from.
- 2026-10-10
- Pack versionWhat this pack calls itself, the day it says its transcription is true, and the languages it publishes.
0.4.0— published 2026-10-23es
Free, and operated
Where the open core stops.
The line is operational, not functional. Everything that keeps working on its own is open core; what needs credentials, a certificate or a channel somebody keeps running is the hosted edition.
PY-F120declarationFree, for everComputed from the ledger, frozen box by box, filed by hand on the administration’s portal, and what it owes is carried to 2032. The deposit number and the administration’s own words come back into your own database.
OperatedTransmission: the credentials, the certificate and a channel somebody keeps running. The return stays yours.
What it was built from
9 sources — the law this pack was read against
- Ley N° 6.380/2019, De Modernización y Simplificación del Sistema Tributario Nacional — Libro III, Impuesto al Valor Agregado (IVA), arts. 80 a 103
Dirección Nacional de Ingresos Tributarios (DNIT) · law · read 2026-10-10
- Ley N° 1.034/1983, Del Comerciante — Título II, De los libros y la documentación comercial, arts. 74 a 89
Biblioteca y Archivo del Congreso Nacional (BACN) · law · read 2026-09-26
- Código Civil, Ley N° 1.183/1985 — Libro Segundo, Título II, De las sociedades, Capítulo IX, De las sociedades anónimas, arts. 1079 a 1081
Comisión Nacional de Telecomunicaciones (CONATEL), texto del Código Civil paraguayo · law · read 2026-09-26
- Instructivo del Formulario N.° 120 — Declaración Jurada del Impuesto al Valor Agregado (IVA), Versión 4
Dirección Nacional de Ingresos Tributarios (DNIT) · form · read 2026-09-26
- IVA — presentación de la Declaración Jurada a través del Sistema de Gestión Tributaria Marangatú
Dirección Nacional de Ingresos Tributarios (DNIT) · portal · read 2026-09-26
- Manual Técnico del Sistema Integrado de Facturación Electrónica Nacional (SIFEN), Versión 150 — sección 4.2, Fundamento legal, y sección 6, Modelo Operativo
Dirección Nacional de Ingresos Tributarios (DNIT) · regulation · read 2026-09-26
- e-Kuatia — Sistema Integrado de Facturación Electrónica Nacional, emisión y consulta de documentos tributarios electrónicos
Dirección Nacional de Ingresos Tributarios (DNIT) · portal · read 2026-09-26
- Resolución General N.° 38/2020, por la cual se establece el Calendario Perpetuo de Vencimientos para la presentación de declaraciones juradas determinativas y el pago de las obligaciones tributarias
Dirección Nacional de Ingresos Tributarios (DNIT) · regulation · read 2026-09-26
- Decreto N.° 3107/2019 — Por el cual se reglamenta el Impuesto al Valor Agregado (IVA) establecido en la Ley N.° 6380/2019
Poder Ejecutivo — texto en BaseLegal · regulation · read 2026-10-10
Partners
Join the Ekwo partners in Paraguay
Accounting firms, consultants and digital experts are joining now. Listing is free.
Your company in Paraguay, on Ekwo.
Create an Ekwo Cloud account and start today, or run Ekwo OS on your own project in one command.