Paraguay has published Decree No. 5584 of 30 June 2021, which amends the VAT withholding requirements for exporters. Withholding requirements were previously introduced by Decree No. 3107 of 19 December 2019, which requires taxpayers registered in the Exporter's Registry to withhold VAT on the purchase of goods or services from supplies domiciled in Paraguay beginning from the month following the month in which the taxpayer is registered in the registry. Originally, 70% of the VAT included in the proof of sale (sales receipt) was to be withheld, although this was reduced to 30% if the goods or services are subject...