How to File a Zero Income Tax Declaration in Paraguay: Complete Guide

Filing tax declarations in Paraguay is mandatory for all residents, even when you have no income to report. This comprehensive guide walks you through the step-by-step process of declaring zero income through Paraguay's online tax system (DNIT).

Prerequisites

Before starting the declaration process, ensure you have:

• Your Paraguayan cédula (national ID number)
• Your DNIT system password
• Stable internet connection
• Access to the official tax portal at www.dnit.gov.py

Step-by-Step Declaration Process

Initial System Access

Step 1: Login to the Tax Portal

1. Navigate to www.dnit.gov.py (save this as a favorite for easy access)
2. Enter your cédula number as username
3. Input your registered password
4. Note: First-time users may encounter several pop-up notifications

Step 2: Navigate to Declarations

1. Click on "Declaraciones Juradas y Pagos" from the main menu
2. Select "Presentar Declaración" to begin a new filing

Filing the VAT Declaration

Step 3: Select Declaration Type

• Choose "Obligación - 211 - IVA General" from the dropdown menu
• This corresponds to the general VAT obligation category

Step 4: Choose Declaration Period

• Select the previous month from the available options
• The system typically defaults to the most recent period requiring declaration

Step 5: Open Declaration Form

• Click "Abrir Declaración" to access the filing interface

Completing the Zero Income Declaration

Step 6: Enter Income Information

• In field "a10", enter 0 to indicate no taxable income
• This represents your total gross income for the period

Step 7: Handle Tax Credits (Optional)

• In "Rubro 3", you may enter any tax credits available in the system
• For zero income declarations, typically leave this field blank

Step 8: Review Tax Obligation

• Check "Rubro 5" to verify your calculated tax obligation
• With zero income, this should also show zero

Step 9: Submit Declaration

• Click "Presentar Declaración" to file your return
• The system will process and validate your submission

Verification and Payment Check

Step 10: Verify Payment Requirements

• Select "Generar Boleta de Pago" to check for any amounts due
• For zero income declarations, you should see "No hay valores a pagar en la declaración"

Managing Your Tax History

Reviewing Filed Declarations

To view previously submitted declarations:

1. Go to "Declaraciones Juradas y Pagos"
2. Select "Consultar Declaración Original"
3. Choose the relevant period to review

Modifying Submissions

If you need to amend a filed declaration:

1. Navigate to the declarations section
2. Select "Ingresar Nueva Declaración"
3. Follow the same filing process with corrected information

Account Inquiries

To check your tax account status:

1. Access "Consultas" from the main menu
2. Select "Consultar Cuenta Corriente"
3. Review your account balance and transaction history

Additional Tax Obligations

Informative Declarations (Form 241)

Beyond VAT declarations, you may need to file informative returns:

1. Navigate to "Declaraciones Informativas"
2. Select "Gestión de Comprobantes Informativos"
3. Click "Confirmar Presentación"
4. Choose the appropriate year and month
5. Submit using "Formulario 241"

Checking Compliance Status

To verify your tax compliance and identify any missing declarations:

1. Go to "Solicitudes"
2. Select "Solicitar Certificado Cumplimiento Tributario"
3. Review any listed infractions or missing obligations
4. Note that penalties may appear after 24 hours

Handling Penalties and Payments

Identifying Fines

If you discover outstanding penalties:

• Check the compliance certificate for specific infractions
• Penalties typically appear in the system within one business day

Payment Process

To pay any assessed fines:

1. Access "Declaraciones Juradas Y Pagos"
2. Select "Generar Boleta de Pago"
3. Choose the specific obligation to pay
4. Click "Generar Boleta" to create a payment slip
5. Use your bank's online platform or mobile app
6. Search for "SET" service
7. Enter your RUC number and birth date to complete payment

Important Considerations

Timing Requirements

• Monthly VAT declarations are typically due by the 15th of the following month
• Late filing may result in automatic penalties regardless of zero income
• Set calendar reminders to ensure timely submissions

Record Keeping

• Maintain digital copies of all filed declarations
• Keep payment confirmations for any penalties paid
• Document any system error messages for future reference

Technical Issues

• The DNIT system occasionally experiences downtime
• File declarations early in the month to avoid last-minute technical problems
• Clear browser cache if experiencing persistent login issues

System Navigation Tips

Browser Optimization

• Use updated browsers (Chrome, Firefox, Edge) for best compatibility
• Disable pop-up blockers for the DNIT domain
• Ensure JavaScript is enabled

Session Management

• The system may time out after periods of inactivity
• Save work frequently when completing longer forms
• Log out properly to avoid account lockouts

Conclusion

Filing zero income declarations in Paraguay is a straightforward process once you understand the system navigation. Regular compliance prevents accumulating penalties and maintains your good standing with tax authorities.

Important Disclaimer: While this guide provides general procedures based on common user experiences, tax situations can vary, and it's advisable to consult with a qualified accountant for complex scenarios.

Remember that tax laws and system interfaces may change, so always verify current procedures with official sources or qualified professionals when in doubt.

---

Quick Reference

Common Spanish Terms

• Cédula: National ID number
• Declaraciones Juradas: Sworn declarations
• IVA: Value Added Tax (VAT)
• Rubro: Section/Item
• Boleta de Pago: Payment slip
• RUC: Taxpayer identification number