For Workers

Information for small vendors and producers

This page explains the main tax concepts our workshops cover — in plain language, without accounting jargon. Consider it a preview of what we discuss in person.

Topic 1

Who needs a RUC and who doesn't

The RUC (Registro Único del Contribuyente) is Paraguay's taxpayer identification number. Not everyone who sells goods or services needs one. Whether you need a RUC depends on your type of activity and your income level.

In our workshops, we explain the income thresholds that determine when registration becomes relevant, and what type of activities the SET considers as taxable. We also explain what happens if your income is below the threshold — and what your options are in that situation.

Educational note: The thresholds and rules described in our workshops reflect the current regulations as understood at the time of each session. Tax rules can change. Always verify current requirements directly with the SET or a licensed professional.

Person using a smartphone to issue an electronic receipt, demonstrating the process step by step

Small vendor at a Paraguayan municipal market organizing products on a wooden table

Topic 2

Understanding RESIMPLE

RESIMPLE (Régimen Simplificado para Pequeños Contribuyentes) is a tax regime created specifically for small-scale economic activity in Paraguay. It was designed to be simpler than the general tax system — with fewer obligations and a more straightforward calculation method.

In our sessions, we explain what RESIMPLE covers, what it doesn't cover, who qualifies to use it, and what the process of enrolling involves. We use concrete examples — like a ceramics maker selling at the weekend market — to make the concepts tangible.

Income range qualification

RESIMPLE applies to contributors whose annual income falls within a defined range.

Simplified calculation

The regime uses a simplified method rather than the standard tax calculation approach.

Reduced administrative burden

Fewer declarations and simpler record-keeping requirements compared to the general regime.

Common questions

Questions we hear at every workshop

These are the questions that come up most often. We address all of them in our sessions.

This is one of the most common situations we encounter. The answer depends on your income level and activity type. In our workshops, we explain what the options are for people in this situation — including how the SET handles voluntary registration and what the process looks like. We do not provide personalized advice, but we can explain the general framework clearly.

This depends on your total annual income from all activities, not just the fair. There are income thresholds below which registration is not required. We explain these thresholds in our workshops using concrete examples from market and fair contexts.

Yes. Paraguay's electronic receipt system (factura electrónica) can be accessed through mobile devices. In our workshops, we demonstrate this process live using a smartphone. The demonstration shows the actual steps involved so participants can see that it is more accessible than many people assume.

Missing a declaration deadline has defined consequences within Paraguay's tax system, including interest and potential penalties. However, there are also defined procedures for catching up on missed declarations. We explain both the consequences and the catch-up procedures in our sessions — without alarming language, just clear information about how the system works.

No. Puvanto is an educational initiative. We explain how things work, but we do not process paperwork, accompany anyone to the SET, file declarations or provide any form of accounting service. After the workshop, participants who want to take further steps can do so independently or with a licensed accountant.

Yes. Our workshops are conducted in both Spanish and Guaraní throughout. This is not a translation service added on top — both languages are used naturally throughout the session. Participants can ask questions and participate in whichever language they are most comfortable with.

Next step

See when the next workshop is near you

We hold workshops in different locations across Paraguay. Check the calendar to find a date and location that works for you.

Workshop Calendar