Paraguay has published Decree No. 5373 of 31 May 2021, which defers the implementation of non-resident income tax (INR) withholding by intermediaries on payments for digital services from foreign suppliers. The implementation of INR and VAT withholding digital services was previously to be implemented from 1 July 2020 but was deferred until 1 January 2021, largely due to the impacts of the COVID-19 pandemic.
Source Orbitax
