- Paraguayan President published Decree No. 2063 for shopping tourism regime
- Requirements for access to regime established
- Qualifying taxpayers must pay 10% VAT on 12.5% of imported goods value
- 1% advanced corporate income tax on customs value of imported goods required
- VAT exempted on subsequent sale of goods to qualifying purchasers
- List of applicable taxpayers and goods provided
- Relevant terms defined in the decree
- Decree entered into force on July 9
Source: news.bloombergtax.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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