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.
Source Orbitax
