Can I file my IVA at zero? What it means for your permanent residency

Many foreigners register a RUC and then ask: "I didn't invoice anything this month. Do I still have to file?" Yes. And if you plan to use those returns for your permanent residency, there's a second question you should ask.

Filing at zero

Once you have a RUC with IVA, you file every month, even if you had no sales. A return with no activity is called a declaración sin movimiento, or "filing at zero". It's correct when it reflects reality: a month with no work, a vacation, the first weeks after registering. Not filing at all is what brings fines.

Why zero returns may not prove solvency

Resolución DNM N° 407/2026 lets independent workers prove their solvency with the IVA returns of the last 3 months or the IRP return of the last year, and it adds one condition: the returns must show activity (debiendo demostrar el movimiento).

So three returns at zero keep you up to date with the tax office, but they don't show Migraciones that you have income. Migraciones can ask for more documents or deny the application when solvency is not proven.

What to do instead

• If you work and earn in Paraguay: invoice your real work, so your returns show the activity you actually have.
• If your income comes from abroad: look at the category that really fits you, for example remote worker, employee, retiree, property owner or shareholder. Each one has its own documents.
• Whatever your case: keep your papers coherent with the activity you declared for your temporary residency.

Don't make up activity

Everything you present to Migraciones is a sworn statement, and the resolution says that signs of falsehood can be reported to the public prosecutor. Declaring income you don't have is not a shortcut. The right path is to choose the category that matches your real situation.

Source: Resolución DNM N° 407/2026, Dirección Nacional de Migraciones (Anexo Único, articles 8, 18 and 19). This article is general information, not legal advice.