On 18 November 2025, the Chamber of Deputies approved the Senate’s version of the bill titled “Law for the Modernization of the Regime that Regulates and Promotes Electricity Generation from Non-Conventional Renewable Energy Sources” (“Bill”).
With this approval, the Bill is now fully passed and moves to the Executive Branch for promulgation.
Once promulgated, the Bill will repeal Law 6977/2023, currently in force, introducing significant changes to the existing legal framework. Among the most relevant modifications, we highlight:
New ERNC methodology: the ERNC Reference Tariff will be calculated by ANDE based on background information, relevant data and available information, replacing the current average generation cost criterion.
Large consumer: this category is introduced (demand ≥ 30 MW), enabling for the first time direct energy sales between private parties.
Removal of distinctions: the differentiation between interruptible and non-interruptible generation sources is eliminated.
Longer terms: licenses and contracts will extend from 15 to 30 years, improving predictability and bankability.
New trust fund: an administration and payment trust will be created to manage the resources allocated to Generators.
Tax benefits: licensees will be able to access the incentives under Law 523/1995 on Free Trade Zones, a benefit not available under Law 6977.
For a broader analysis of Paraguay’s energy regulatory framework, you may consult our specialized article.
Through Resolution SS.SG. No. 231 dated October 29, 2025 (the “Resolution”), the Superintendency of Insurance updated the regulatory framework applicable to the issuance of insurance policies and other insurance coverage instruments in electronic format, abolishing Resolution SS.SG. No. 136/2018.
This measure forms part of the ongoing digital transformation process within the insurance sector and the implementation of Law No. 6822/2021, which regulates trust services for electronic transactions and recognizes the legal validity of the qualified electronic signature, equating it to a handwritten signature.
As of the Resolution’s effective date, no new policies may be issued using facsimile signatures, which will be replaced by secure digital mechanisms. In other words, electronic policies must be signed using a qualified electronic signature by the authorized representatives of the insurance company.
The Resolution sets forth the minimum conditions that insurance companies must comply with to issue policies in electronic format. Insurers that have not yet been authorized to do so must notify the Superintendency at least 10 business days in advance of their decision to issue electronic policies, submitting the list of authorized signatories, the qualified electronic signature certificates, and the report issued by the information technology department.
Policyholders must indicate in the insurance proposal the electronic means through which they wish to receive the policy. Should a printed copy be requested, it must include a secure verification code allowing for the authentication of the digital document.
Insurers must implement systems that enable the verification of the existence and validity of electronic policies, such as QR codes, tools for validating qualified electronic signature certificates, or accessible online consultation platforms.
The Resolution further requires insurers to maintain adequate technological infrastructure, cybersecurity measures, data backup and recovery procedures, and to conduct periodic assessments of technological risks.
Through Resolution SS.SG. No. 210 dated September 25, 2025 (the “Resolution”), the Superintendency of Insurance (“SIS”) established the minimum conditions for the marketing of insurance through electronic means and non-face-to-face channels.
Insurance products may now be marketed through mobile applications, websites, social media, messaging platforms, or telephone calls, whether made from fixed or mobile lines.
Insurance proposals and pre-contractual documents must be signed by the applicant using a qualified electronic signature or, alternatively, a simple electronic signature, if it is supported by an appropriate authentication mechanism.
Before executing the contract, the policyholder must receive clear information regarding the rights, obligations, and terms of the insurance, and must express consent freely, expressly, and unequivocally. Likewise, insurers must ensure that consumers have access to accurate and comprehensive information on coverages, exclusions, costs, claims procedures, and contact details of the intermediary or insurance company.
It is worth noting that insurers are required to retain electronic records, including metadata, IP addresses, and validation codes, which demonstrate the traceability and validity of the policyholder’s consent. These records must be kept for at least 2 years following the expiration of the policy.
Finally, insurers must implement internal control systems, technological risk management frameworks, contingency plans, and incident-response protocols to address security breaches or data leaks.
Through Resolution No. 460 dated September 22, 2025 (the "Resolution"), effective upon issuance, the Secretariat for the Prevention of Money Laundering or Asset Forfeiture (“Secretaría de Prevención de Lavado de Dinero” or “SEPRELAD”) authorized the implementation of the “Deactivation of Obligated Entities” (the “Module”) developed within the Integrated Operations Reporting System (“Sistema Integrado de Reporte de Operaciones” or “SIRO”). The measure aims to establish an automated mechanism allowing Obligated Entities to request the cancellation of their system access credentials for reasons such as (i) change in economic activity, (ii) suspension or closure of the company, or (iii) other reasons motivating the request.
The Module is available both to Obligated Entities that have a natural supervisory body and to those directly supervised by SEPRELAD’s Directorate General of Supervision and Regulation.
Among the main requirements are the submission of the deactivation request, an updated Taxpayer Registration Certificate (RUC), proof of payment of the annual fee, and documentation confirming that the sector’s supervisory authority has been notified of the activity’s termination, among others. In the case of legal entities, a shareholders’ meeting resolution approving the cessation of operations is also required, while individuals must submit an authenticated copy of their national identity document.
It is important to note that both individuals and legal entities must be current with their regulatory obligations to request deactivation. This includes compliance with the submission of required reports and payment of the annual fee for system use.
All communications related to the deactivation process will be sent to the registered email address. Upon completion of the process, SEPRELAD will issue a Deregistration Management Certificate in the SIRO Registry.
Through Resolution No. 1 dated September 2, 2025, the Central Bank of Paraguay updated the Regulation on Transparency and Minimum Criteria for the Collection of Fees, Charges, and Penalties in the Financial System (the “Regulation”).
The Regulation introduces a new chapter specifically addressing automatic debits, applicable to all entities supervised by the Superintendency of Banks (“SIB”). Among the key updates are the prohibition on including irrevocability clauses in debit authorizations and the possibility for clients to suspend or revoke the service by any reliable means up to 48 hours prior to the due date.
In addition, supervised entities must assign a unique identification number to each credit operation, which must appear in the contract, settlement, promissory note (pagaré), and any other related document. The Regulation also requires the implementation of mechanisms to ensure the effective cancellation of originating documents once the credit has been settled. This obligation must be incorporated into each entity’s operational manuals, including a specific timeframe for compliance. The SIB may also issue standardization rules regarding the unique identification of credit operations.
En sesión del 5 de noviembre de 2025, el Senado se ratificó en su versión del Proyecto de Ley de Protección de Datos Personales, quedando así sancionada la normativa. Con ello finaliza un proceso iniciado en mayo de 2021, cuando la propuesta legislativa inició su trámite constitucional ante la Cámara de Diputados.
La nueva ley define un marco regulatorio integral para el tratamiento de datos personales en Paraguay, incorporando principios y obligaciones alineados con prácticas internacionales en materia de protección de la privacidad y gestión de información.
El texto será remitido al Poder Ejecutivo para su promulgación.
El Ministerio de Trabajo, Empleo y Seguridad Social (MTESS) dictó la Resolución 1163/2025, mediante la cual se dispone la reducción del uso de papel en documentos laborales de tenencia obligatoria y se establecen nuevos aranceles para los servicios digitales disponibles a través del Sistema de Registro Obrero Patronal (REOP).
Contexto normativo
La medida se enmarca en la política nacional de digitalización administrativa prevista por la Ley 6562/2020, que promueve la sustitución del formato papel por medios electrónicos en la gestión pública.
El MTESS cita además el Decreto 1989/2024, que introdujo el Libro de Información Laboral y el Registro Único de Personal en formato digital, y la Resolución 324/2025, que implementó la generación electrónica de recibos de salario, vacaciones y aguinaldo a través del sistema REOP. La nueva disposición se complementa con las políticas de racionalización del gasto público previstas en el Presupuesto General de la Nación 2025, que exhortan a los organismos del Estado a reducir el uso de papelería y optimizar los recursos institucionales.
Reducción del uso de papel
La resolución establece que los empleadores deberán priorizar el uso del formato digital para los documentos laborales de conservación obligatoria —tales como libros, planillas, contratos y recibos—, en reemplazo progresivo del formato impreso.
El Ministerio fundamenta la medida en la disponibilidad de soluciones tecnológicas ya operativas en el REOP y en la página institucional, que permiten gestionar de manera electrónica los principales trámites laborales:
Hojas unitarias para libros laborales.
Solicitud de homologación del reglamento interno.
Recibos de salarios, vacaciones y aguinaldos.
Constancia de no estar inscripto.
Certificados laborales digitales.
El objetivo es fomentar la digitalización, reducir los tiempos de tramitación y mejorar la inclusión digital, especialmente para empleadores ubicados en zonas alejadas o con dificultades de acceso a la sede ministerial.
Aranceles para servicios digitales
La resolución actualiza y unifica los aranceles aplicables a los servicios digitales gestionados a través del sistema REOP. Los nuevos valores son los siguientes:
Description
Amount
Hojas unitarias para uso de libros de empleados y obreros
Gs. 1.500
Hojas unitarias para uso de libros de sueldos y jornales
Gs. 1.500
Hojas unitarias para uso de libros de vacaciones
Gs. 1.500
Constancia de no estar inscripto
1 jornal mínimo vigente
Asimismo, se autoriza la impresión y venta de recibos de salario, vacaciones y aguinaldo por un valor de Gs. 3.000 por unidad, hasta la implementación definitiva de los recibos electrónicos, prevista de manera gradual.
Derogación y vigencia
La Resolución 1163/2025 deroga expresamente la Resolución 889/2023, que regulaba los aranceles anteriores para planillas, libros y certificados laborales.
La nueva disposición entrará en vigor a partir de su publicación oficial, y encomienda a la Dirección General de Administración y Finanzas del MTESS la ejecución de los ajustes operativos y financieros necesarios para su implementación.
El Ministerio de Trabajo, Empleo y Seguridad Social (MTESS) aprobó la Resolución Nº 1146/2025, mediante la cual se autoriza la implementación y uso del Sistema Unificado de Asesoramientos y Denuncias (SUAD).
Esta herramienta tecnológica busca centralizar y digitalizar los procesos de atención, registro y seguimiento de asesoramientos y denuncias laborales, fortaleciendo la trazabilidad y la uniformidad de los procedimientos administrativos en todo el territorio nacional.
¿Qué es el SUAD?
El SUAD es la nueva plataforma institucional del MTESS destinada a gestionar de forma integrada los distintos trámites vinculados a la tutela administrativa de los derechos laborales. A través de este sistema, el Ministerio podrá registrar asesoramientos legales, recibir denuncias por incumplimientos laborales, gestionar conciliaciones y derivar casos a fiscalización, aplicando criterios estandarizados de clasificación y priorización.
Entre sus objetivos se destacan:
Unificar en un solo sistema la gestión de asesoramientos, denuncias y actuaciones.
Garantizar la trazabilidad de todos los procesos, desde la recepción hasta la resolución.
Mejorar la calidad de los registros administrativos y la coordinación entre dependencias.
Incorporar herramientas digitales que faciliten la gestión de datos, el control y la transparencia.
Implementación y alcance
El uso del SUAD será obligatorio en todas las dependencias del Ministerio que tramiten asesoramientos y denuncias laborales, quedando prohibida la utilización de registros paralelos fuera de la plataforma.
Su implementación será progresiva, iniciando en la sede central del MTESS y en las direcciones regionales designadas en una primera etapa, hasta extenderse a todo el país.
El sistema operará con dos perfiles principales:
Perfil Administrador, con acceso integral a los módulos del sistema, facultado para validar registros, autorizar actuaciones y derivar los casos a fiscalización o conciliación.
Perfil Operativo, habilitado para registrar asesoramientos, denuncias y conciliaciones, completando los datos requeridos y adjuntando los documentos de respaldo.
Ambos perfiles estarán sujetos a trazabilidad y a deberes de confidencialidad y custodia de la información.
Estructura del sistema
El SUAD está organizado en cuatro módulos principales, que cubren todas las etapas de la gestión administrativa:
Asesoramientos laborales, orientados a brindar orientación técnica y jurídica preventiva a trabajadores o empleadores.
Denuncias laborales, que permiten formalizar la comunicación de incumplimientos normativos e iniciar el procedimiento administrativo.
Conciliaciones laborales, desarrolladas ante la Autoridad Administrativa del Trabajo como mecanismo para resolver conflictos de forma directa y voluntaria.
Actuaciones y derivaciones, módulo interno mediante el cual las denuncias se clasifican y se derivan conforme a su gravedad, reincidencia y tratamiento adecuado (subsanación, conciliación o fiscalización).
Anexos técnicos
La resolución aprueba dos manuales complementarios de aplicación obligatoria para el uso del SUAD:
Anexo I – Manual de Usabilidad del SUAD.
Establece las reglas técnicas y operativas del sistema, describiendo detalladamente la funcionalidad de los cuatro módulos, los procedimientos de registro, los tipos de actuación y los pasos de gestión digital de asesoramientos, denuncias y conciliaciones. Su objetivo es estandarizar criterios, mejorar la calidad de los registros y garantizar la trazabilidad documental en todas las dependencias del Ministerio.
Anexo II – Manual Jurídico de Motivos y Ponderación.
Desarrolla la definición jurídica de 67 motivos de incumplimientos laborales, que abarcan materias como seguridad social, pago de salarios, vacaciones, maternidad, jornada laboral, entre otros.
Cada motivo cuenta con su descripción jurídica, fundamento normativo y nivel de gravedad, dentro de una matriz que va de G1 (crítico) a G6 (leve).
El sistema asigna automáticamente una ponderación a las denuncias en función de la gravedad del hecho y la reincidencia de la empresa, orientando la respuesta institucional más adecuada:
Fiscalización inmediata (G1 y G2).
Conciliación o fiscalización prioritaria (G3 y G4).
Notificación o subsanación (G5 y G6).
Esta herramienta busca asegurar decisiones homogéneas, evitar disparidades en el tratamiento de casos similares y optimizar los recursos institucionales.
Principios de operación y seguridad
El SUAD se rige por los principios de confidencialidad, disponibilidad y seguridad de la información.
La resolución prohíbe expresamente el uso, acceso o divulgación no autorizada de datos, así como la descarga o reproducción de información fuera de los fines previstos.
La Dirección de Tecnología de la Información (DTIC) es responsable de garantizar los controles de acceso, el respaldo periódico de la información y la gestión de vulnerabilidades, mientras que el Observatorio Laboral estará a cargo de la reportería institucional y de los informes estadísticos.
Asimismo, la norma dispone la creación de un esquema de auditoría y mejora continua, con revisiones periódicas sobre calidad de datos y tiempos de gestión, además de un plan de formación obligatoria para los funcionarios que operen el sistema.
Entrada en vigor
El Sistema Unificado de Asesoramientos y Denuncias entrará en vigor el 15 de octubre de 2025, conforme a la Resolución MTESS Nº 1146/2025.
Regulates Law No. 4535/2025 for Micro, Small, and Medium-Sized Enterprises (“ “MIPYMES” for its initials in Spanish”)
Decree No. 4638/2025
September 18, 2025
Paraguay incorporates a new regime of origin within the framework of the Sixty-Ninth (69th) Additional Protocol to Economic Complementation Agreement (“ACE”) No. 35 between the Southern Common Market (“MERCOSUR”) and Chile.
General Resolution No. 36/2025
September 11, 2025
The National Tax Revenue Directorate (“DNIT”) established administrative measures for guarantee trusts.
September – 2025:
► Decree No. 4535/2025 – Law No. 4457/20l2 on MIPYMES is regulated.
The Executive Branch issued Decree No. 4535/2025, which regulates the recently amended and expanded law on the promotion of MIPYMES. The new regulations reinforce the state's commitment to the formalization, competitiveness, and sustainability of a sector that represents the majority of the country's business fabric.
The decree consolidates the role of the Ministry of Industry and Commerce (“MIC”), through its Vice Ministry of MIPYMES, as the authority responsible for coordinating public policies for the development of the sector. Under its direction, a National MIPYMES System is created, which will integrate public, private, and academic entities to implement training, technical assistance, innovation, and access to financing programs.
One of the central points of the regulation is the official classification of MIPYMES, which is established according to their level of turnover and number of workers:
Category
Employees
Annual Turnover
Microenterprises
≤ 10
≤ $ $ 1 billion
Small businesses
11-30
≤ G. 5 billion
Medium-sized companies
31-50
≤ G. 10 billion
This classification is the basis for access to benefits and support programs, as well as for inclusion in the new National Registry of MIPYMES ("RENAMIPYMES"), which will issue the MIPYMES Card, a digital document that certifies formal MIPYMES status and allows access to government incentives.
The decree also regulates the differentiated tax and labor regime introduced in Law No. 7444/25, which provides the following benefits for micro and small enterprises with respect to mandatory taxes related to the exercise of their respective economic activity, corresponding to services provided for registration and authorization by central government agencies and decentralized entities:
Seniority:
≤ 3 years
> 3 years
Microenterprises
Exemption
75% discount
Small businesses
N/A
80% discount
In the labor sphere, more flexible contractual arrangements and a transitional regime are being introduced, allowing micro-enterprises to pay 80% of the minimum wage during their first three years of formal operation.
The regulation also promotes the simplification of procedures through the Unified System for Opening and Closing Businesses (“SUACE”), the digitization of administrative processes, and the creation of financial support mechanisms such as the FONAMIPYMES trust, designed to facilitate access to credit and operating capital.
With these regulations, the State seeks to create a more agile and accessible environment for MIPYMES, promoting their formal growth, financial inclusion, and active participation in the national economy.
► Decree No. 4638/2025 – The 69th Additional Protocol to ACE No. 35 between MERCOSUR and Chile is incorporated into the national legal system.
The Executive Branch issued Decree No. 4638/2025, incorporating into national law the 69th Additional Protocol to ACE No. 35, concluded between the States Parties of MERCOSUR and the Republic of Chile. With this measure, Paraguay updates and harmonizes its regulations on rules of origin, completely replacing Annex 13 of the ACE and its previous amendments.
The new text seeks to modernize the regulatory framework governing trade between MERCOSUR and Chile, adapting it to the current needs of operators and aligning it with international standards on trade facilitation. In this regard, more precise definitions, simplified administrative processes, and a clearer procedural structure are introduced, resulting in greater legal certainty and predictability for economic agents.
The Rules of Origin included in the Protocol establish the criteria that determine when a product can be considered originating and, therefore, benefit from the tariff preferences of the agreement. Among the main amendments are the following:
Updating of the rules of origin: The criteria under which a product is considered to be originating in MERCOSUR or Chile are specified, including the tariff jump (first four digits of the tariff nomenclature) for granting the origin regime. This tariff jump may be waived if the CIF value of non-originating materials used in the production of the goods does not exceed the respective tolerance margins of the FOB value of the finished product (40% in general and 45% for certain products).
New specific origin requirements: For certain agricultural, food, and industrial products, detailed technical requirements (such as the use of regional raw materials or specific manufacturing processes) are established that must be met in order to access the preferences of the agreement.
Recognition of digital certificates of origin: The protocol grants full legal validity to certificates issued electronically and digitally signed by authorized certifying entities. This represents a significant step toward the digitization of regional foreign trade, reducing administrative costs and time.
Strengthening of control and verification procedures: Clear rules are established on record keeping, the submission of sworn statements of origin, deadlines for verification by customs authorities, and mechanisms for cooperation between competent authorities. Verifications may even be carried out through visits to the premises of exporters or producers, under regulated conditions and with respect for the confidentiality of information.
Accumulation and flexibility mechanismsThe possibility remains for materials originating in any signatory country to the ACE to be considered as originating in the other countries. In addition, a differentiated origin regime favorable to Paraguay (50% tolerance margin) is incorporated until 2038, with the possibility of automatic renewal for successive 5-year periods, which is applicable to parts of chapters 38, 39, 61, 62, 62, 85, 87, 94, and 95 of the tariff nomenclature.
Transition and repeal of previous rulesThe new protocol repeals the previous ones (58th, 63rd, 65th, and 68th) that amended the same annex, unifying the current provisions on origin into a single text. This facilitates the practical application of the regime and eliminates inconsistencies arising from overlapping rules.
The Additional Protocol will enter into force sixty days after the Latin American Integration Association ("ALADI") notifies the signatory countries of the receipt of formal notifications of compliance with the internal procedures of each State Party. At the national level, the MIC will be the authority responsible for its implementation and coordination, together with the other public institutions competent in customs and trade matters.
With this incorporation, Paraguay reaffirms its commitment to regional economic integration, trade liberalization, and the harmonization of rules that promote a more competitive and predictable environment for businesses. The new rules of origin regime is a key tool for strengthening the country's participation in regional value chains and improving access conditions for Paraguayan products to the Chilean market and other MERCOSUR partners.
► General Resolution No. 36/2025 - Administrative measures were established for guarantee trusts.
The DNIT issued General Resolution No. 36/2025, which establishes new administrative measures applicable to guarantee trusts, with the aim of facilitating their identification and simplifying compliance with their tax obligations.
This resolution extends to all guarantee trusts the special conditions that previously only benefited those established under the "Che Róga Porã" program, thus seeking to standardize the administrative treatment of this type of fiduciary structure.
Guarantee trusts are considered transparent legal structures under Law No. 6380/2019, and therefore they usually register for Corporate Income Tax ("IRE") and Value Added Tax ("VAT") obligations. However, in practice, they only record economic movements at the beginning and end of the contract, remaining inactive for most of its term.
The DNIT seeks to reduce the operational burden involved in filing monthly returns with no movement and recording receipts. Consequently, the resolution introduces a more streamlined procedure adapted to the nature of these financial instruments. Among the main provisions are:
Registration in the Single Taxpayer Registry ("RUC”): Guarantee trusts must register only with the annual obligations of General IRE - Code No. 700 and "Annual Receipt Registry" - Code No. 956, thus eliminating the monthly administrative burden of document filing and VAT.
VAT return: These trusts will only have to settle and file VAT returns in periods when there are operational movements, eliminating the obligation to file monthly returns without activity. It will not be necessary to maintain the General VAT obligation (code 211) active in the RUC.
Adjustment of already registered trusts: Guarantee trusts that are already registered must cancel the General VAT obligation and the monthly receipt registration, replacing them with the annual registration. This transition must be accompanied by the declaration of closure of the canceled obligations, corresponding to the last fiscal period affected.
The new regime represents a significant step forward in terms of administrative simplification, as it adapts the formal requirements of the DNIT to the operational reality of guarantee trusts. These measures reduce compliance costs and times, benefiting both trustees and trustors who bear the costs of the trust business. In addition, the scheme reinforces the traceability and control of trust movements through digitized annual records, maintaining fiscal transparency without imposing unnecessary burdens.
On October 14, 2025, the Chamber of Deputies enacted the “Securities and Commodities Market Law” (the “Law”), previously approved by the Chamber of Senators. Consequently, the Law was sent to the Executive Branch for its promulgation. The bill had originally been submitted to Congress for consideration by the Ministry of Economy and Finance.
The Law seeks to unify the local legal framework related to the securities and commodities market, which up until now had been scattered across seven separate laws, including those establishing the Superintendency of Securities, the Securities Market Law, the law regulating investment funds, and the law governing credit rating agencies, among others.
Accordingly, the Law -as well as the Resolution regulating the Law to be issued in the coming months- will now regulate the operations of entities directly or indirectly involved in the securities market, such as stock and commodity exchanges, brokerage firms, securities depositories, investment funds, credit rating agencies, clearing and settlement houses, securitization companies, securities traders, and investment advisors.
Additionally, the Law introduces rules governing crowdfunding, which previously was not regulated as an activity.
The Law also reaffirms the Central Bank of Paraguay as the governing authority over activities related to the securities and commodities market, acting through the Superintendency of Securities. In this regard, the Superintendency of Securities will issue the corresponding resolution to regulate the provisions of the Law in the coming months.
In future updates, we will examine in greater detail the main reforms introduced by the Law, which establishes the new regulatory framework for the Securities and Commodities Market and for investment services and activities.
