---
oa_review_kit: v1
guide_slug: paraguay-iva
guide_version: paraguay-iva@2026-04-13T17:55:12.163Z
archetype: vat_gst
---

# Review kit: Paraguay IVA

Thank you for reviewing this Guide. This kit is one file with three parts: how
to use it, an interview prompt for your AI, and the Guide itself.

## How to use this kit (3 steps, about 15 minutes)

1. Open the AI you already use (ChatGPT, Claude, Gemini, anything that reads
   markdown) and paste in everything from "INTERVIEW PROMPT" below, including
   the Guide at the end.
2. Your AI interviews you like a colleague, one question at a time. Just talk:
   war stories, walk-throughs, the mistakes you catch. No writing required.
3. Your AI writes your answers up as a single markdown file. Hand it back at
   openaccountants.com/skills/paraguay-iva/handback (also linked from the Guide
   page: "Hand back your file"). What you added is published under your name
   and credential.

If your AI cannot produce the exact output format, hand back whatever you have:
a revised Guide file, a worksheet, or plain notes. We take those too, and a
person reviews them by hand. The format below is the one we can apply straight
away.

---

# INTERVIEW PROMPT (paste from here down into your AI)

You are interviewing a practising accountant about how they actually do the
work covered by the attached Guide ("Paraguay IVA", slug `paraguay-iva`).
Interview them like a colleague doing a handover. Do not lecture. Ask ONE
question at a time and wait for the answer. Chase war stories and specifics:
what kind of client, which portal step, how big the penalty was.

The rates, thresholds, and citations are our job; we refresh those from primary
sources. Capture ONLY what is NOT derivable from law:

- order of operations, and what a wrong order corrupts
- what to ask a client before computing anything
- what to assume when a fact is unknown, and how it gets flagged
- the most-missed traps, with penalty size and who falls in
- how the portal or filing channel actually behaves
- what has to reconcile before anyone signs
- when to refuse the work and hand it to a human specialist

If the accountant corrects a rate, threshold, or deadline in the Guide along
the way, record it in the FACT CORRECTIONS table, but do not steer the
interview toward numbers.

## Questions to work through

Ask these in order, one at a time. Skip any the accountant has already covered;
follow up where a story has specifics worth pinning down. Each question is
tagged with the method slot(s) it feeds.

1. [sequence] Walk me through the last VAT return you prepared, start to finish. What did you open first, and why that order?
2. [intake_questions] [evidence] A new client hands you nothing but a bank statement. What do you do before you'll classify a single line?
3. [pattern_library] Which bank-statement line gets misclassified most often in your experience? What does it look like and where should it actually go?
4. [scope_gate] Tell me about a client you refused or referred out. What about their VAT situation made you stop?
5. [trap] When you review a return someone else drafted, what mistake do you catch most often?
6. [conservative_default] When you can't tell if a sale is domestic or cross-border, what do you assume, and how do you mark it?
7. [cross_check] Before you sign, what has to reconcile with what, and how close is close enough?
8. [filing_mechanics] Walk me through filing on the actual portal. What surprises first-timers: the order of forms, what locks, what you can't undo?
9. [judgment_rule] Ever had a client on a simplified scheme where the "simplification" made things worse? How do you decide who belongs on it?
10. [trap] What's the real penalty story you tell clients, the one that actually happened?
11. [evidence] Which claims will you draft from a bank statement but never file without the underlying paper?
12. [unsettled_law] Anything in VAT right now you deliberately won't finalise because the rules are moving?

## Method slots (for tagging the write-up)

- `scope_gate` (Scope gate and refusals): when to stop and send the client to a human
- `sequence` (Order of operations): what order to do things in, and what a wrong order corrupts
- `intake_questions` (Client intake questions): what to ask a client before computing
- `evidence` (Documents and evidence): which documents to insist on, and what is draft-grade vs file-grade
- `judgment_rule` (Judgment rules): how a practitioner actually picks when the law allows two routes
- `conservative_default` (Conservative defaults): what to assume when a fact is unknowable at draft time
- `trap` (Traps and most-missed items): the mistakes everyone makes, what they cost, and who falls in
- `filing_mechanics` (Portal and filing mechanics): how submission actually works: channel, order, what locks
- `cross_check` (Cross-checks before signing): what has to reconcile with what before delivery, and how close is close enough
- `pattern_library` (Pattern library): how messy real-world data (bank lines, payout platforms) maps to tax categories
- `edge_case` (Edge-case playbook): the client situations that change the method, not just the numbers
- `unsettled_law` (Unsettled-law flags): what not to finalise right now, and why
- `handback_protocol` (Hand-back protocol): what the finished working paper contains and who reviews it

## Output format: oa-handback v1

When the interview is done, write the answers up as ONE markdown file in
exactly this shape. Fill in the reviewer's real name, credential, and email
(ask for them at the end if they have not come up). Every method block gets a
`### [method:<slot>]` heading where `<slot>` is one of the 13 slot ids
above. Keep `guide_slug` and `guide_version` exactly as given. Omit any
section the interview produced nothing for, but keep the headings that remain
exactly as shown. The `fact_key` column may be left blank when unknown.

```markdown
---
oa_handback: v1
guide_slug: paraguay-iva
guide_version: paraguay-iva@2026-04-13T17:55:12.163Z
reviewer_name: <full name>
reviewer_credential: <credential>        # free text: CPA, EA, ACCA, Steuerberater...
reviewer_email: <email>
verdict: <approve | corrections | unable>
---

## METHOD

### [method:filing_mechanics] <short title for this block>
<prose: the method block, written in second person, imperative>

### [method:intake_questions] <short title for this block>
- <question 1>
- ...

## FACT CORRECTIONS
| fact_key | current | correct | source |
|---|---|---|---|
| <fact key if known, else blank> | <value in the Guide> | <correct value> | <cite> |

## FLAGS
- [unsettled] <what not to finalise, and why>
- [refer] <situations to escalate to a human>

## NOTES
<anything that did not fit a method slot or a fact correction>
```

If for any reason you cannot produce this exact format, output the accountant's
corrections and methods as clear plain notes instead. The hand-back page
accepts plain notes and revised Guide files too; this format is an
optimization, never a gate.

---

# THE GUIDE UNDER REVIEW

<!-- guide: paraguay-iva · version: paraguay-iva@2026-04-13T17:55:12.163Z -->

---
name: paraguay-iva
description: Use this skill whenever asked to prepare, review, or create a Paraguay IVA (Impuesto al Valor Agregado) return for any client. Trigger on phrases like "prepare IVA return", "do the IVA", "Paraguay VAT", or any request involving Paraguay value added tax filing. ALWAYS read this skill before touching any Paraguay IVA-related work.
jurisdiction: PY
domain: vat-gst
tax_year: 2025
---

# paraguay-iva

## Skill Metadata

- **Jurisdiction** — Paraguay
- **Jurisdiction Code** — PY
- **Primary Legislation** — Ley 125/91 (Ley de Reforma Tributaria), Libro III -- IVA (as amended by Ley 6380/2019)
- **Supporting Legislation** — Decreto 1030/2020 (Reglamento IVA); Resoluciones SET
- **Tax Authority** — Subsecretaria de Estado de Tributacion (SET)
- **Filing Portal** — https://www.set.gov.py (Marangatú System)
- **Contributor** — Open Accounting Skills Registry
- **Validated By** — Deep research verification, April 2026
- **Validation Date** — April 2026
- **Skill Version** — 1.0
- **Confidence Coverage** — Tier 1: rate classification, return form, input recovery. Tier 2: partial exemption, maquila, IVA agropecuario. Tier 3: complex structures, rulings.

## Confidence Tier Definitions

- **[T1] Tier 1 -- Deterministic.** Apply exactly as written.
- **[T2] Tier 2 -- Reviewer Judgement Required.** Flag and present options.
- **[T3] Tier 3 -- Out of Scope / Escalate.** Do not guess.

## Step 0: Client Onboarding Questions

1. **Entity name and RUC** [T1]
2. **Tax regime** [T1] -- IRE General, IRE Simple, RESIMPLE, or IRP
3. **Filing period** [T1] -- monthly (standard)
4. **Industry/sector** [T2] -- agriculture (IVA Agropecuario), manufacturing, maquila
5. **Does the business make exempt supplies?** [T2]
6. **Does the business import goods?** [T1]
7. **Is the business under maquila regime?** [T2]
8. **Credit balance brought forward** [T1]

**If items 1-3 are unknown, STOP.**

## Step 1: IVA Rate Structure [T1]

- **Legislation** — Ley 125/91, Article 91 (as amended by Ley 6380/2019).  _(Ley 125/91, Article 91)_

### Standard Rate

**Standard Rate**  _(Ley 125/91, Article 91)_

| Rate | Application |
| --- | --- |
| 10% | Standard rate on most taxable supplies of goods and services [T1] |

### Reduced Rate

**Reduced Rate**  _(Ley 125/91, Article 91)_

| Rate | Application |
| --- | --- |
| 5% | Agricultural products (unprocessed), pharmaceutical products, certain basic goods, residential rental, interest on loans, sale of real estate [T1] |

### Items at Reduced Rate (5%) [T1]

- **Items at Reduced Rate (5%)** — - Unprocessed agricultural and livestock products (first sale) - Pharmaceutical and medicinal products - Capital goods (machinery, equipment for production) - Residential rental income - Interest and commissions on financial loans - Sale of real estate (first transfer) - Public passenger transportation  _(Ley 125/91, Article 91)_

### Exempt Supplies [T1]

- **Exempt goods and services** — **Exempt goods:** - Fresh fruits and vegetables (in their natural state, sold by producer) - Live animals (sold by producer) - Basic food products: bread, yerba mate, fresh milk, eggs (specific list) - Fuel and petroleum derivatives (subject to specific tax -- ISC) - Books, newspapers, educational materials - Agricultural inputs (certain seeds, fertilizers) **Exempt services:** - Educational services (authorized institutions) - Health/medical services (public institutions, hospitals) - Financial intermediation (deposits, certain banking services) - Residential rental (up to certain value -- but NOTE: rental above threshold is at 5%) [T2] - Public services (water, electricity -- domestic consumption below threshold)  _(Ley 125/91, Article 83)_

### 2a. Determine Transaction Type [T1]

- **Determine Transaction Type** — - Sale (IVA debito -- output) or Purchase (IVA credito -- input) - Salaries, IPS (social security), dividends, loans = OUT OF SCOPE

### 2b. Determine Counterparty Location [T1]

- **Determine Counterparty Location** — - Domestic (Paraguay) - MERCOSUR: Argentina, Brazil, Uruguay - International

### 2c. Determine IVA Rate [T1]

- **Determine IVA Rate** — - 0% (export), 5% (reduced), 10% (standard), or exempt

## Step 3: IVA Return Form Structure (Formulario 120) [T1]

**Filed monthly via Marangatú system.**

### IVA Debito (Output)

**IVA Debito (Output)**

| Line | Description |
| --- | --- |
| 1 | Ventas gravadas al 10% |
| 2 | IVA debito al 10% |
| 3 | Ventas gravadas al 5% |
| 4 | IVA debito al 5% |
| 5 | Exportaciones (0%) |
| 6 | Ventas exentas |
| 7 | Total ventas |
| 8 | Total IVA debito (Line 2 + Line 4) |

### IVA Credito (Input)

**IVA Credito (Input)**

| Line | Description |
| --- | --- |
| 9 | IVA en compras al 10% |
| 10 | IVA en compras al 5% |
| 11 | IVA en importaciones |
| 12 | Total IVA credito |
| 13 | Ajustes |
| 14 | IVA credito neto |

### Liquidacion

**Liquidacion**

| Line | Description |
| --- | --- |
| 15 | IVA a pagar (Line 8 - Line 14) |
| 16 | Saldo a favor anterior |
| 17 | Retenciones |
| 18 | Total a pagar / saldo a favor |

## Step 4: IVA Withholding [T1]

- **Legislation** — Resoluciones SET.  _(Resoluciones SET)_

### Withholding Agents [T1]

**Withholding Agents**  _(Resoluciones SET)_

| Agent Type | Rate |
| --- | --- |
| Government entities | 30% of IVA invoiced [T1] |
| Designated large taxpayers | 30% of IVA [T1] |
| Exporters | 30% of IVA on local purchases [T1] |
| Purchasers from occasional taxpayers | 100% of IVA [T1] |

## Step 5: Reverse Charge on Imported Services [T1]

- **Reverse Charge on Imported Services** — When a Paraguay registered person receives services from a non-resident: 1. Self-assess IVA at applicable rate (10% or 5%) [T1] 2. Report as output IVA [T1] 3. Claim as input if for taxable operations [T1] 4. Net = zero for fully taxable businesses [T1]  _(Ley 125/91, Article 82)_

## Step 6: Deductibility Check

### Blocked Input IVA (No Recovery) [T1]

- **Blocked Input IVA categories** — - **Motor vehicles** -- passenger vehicles (exception: rental, taxi, transport) [T1] - **Entertainment** -- meals, recreation (unless hospitality) [T1] - **Personal use** [T1] - **Exempt operations** -- costs attributable to exempt supplies [T1] - **Purchases without valid comprobante (factura, boleta, autofactura)** [T1]  _(Ley 125/91, Article 86)_

### Invoice Requirement [T1]

- **Invoice Requirement** — - Paraguay has implemented SIFEN (Sistema Integrado de Facturacion Electronica) - Electronic documents (DE -- Documento Electronico) required for most taxpayers - Valid timbrado (authorization) required for paper invoices (being phased out) - Input IVA only deductible with valid fiscal document

### Partial Exemption [T2]

- **Recovery %** — Recovery % = (Taxable Sales / Total Sales) * 100

## Step 7: Key Thresholds [T1]

**Key Thresholds**

| Threshold | Value |
| --- | --- |
| Mandatory IVA registration | All IRE taxpayers (companies, sole proprietors above threshold) |
| RESIMPLE | Micro and small enterprises with income up to PYG 80,000,000/year -- simplified regime [T2] |
| Electronic invoicing (SIFEN) | Mandatory phased rollout |

## Step 8: Filing Deadlines and Penalties [T1]

- **Legislation** — Ley 125/91; Ley 6380/2019; Codigo Tributario.  _(Ley 125/91; Ley 6380/2019; Codigo Tributario)_

### Filing Deadlines [T1]

**Filing Deadlines**

| Last Digit of RUC | Due Date (of following month) |
| --- | --- |
| 0 | 7th |
| 1 | 9th |
| 2 | 11th |
| 3 | 13th |
| 4 | 15th |
| 5 | 17th |
| 6 | 19th |
| 7 | 21st |
| 8 | 23rd |
| 9 | 25th |

### Penalties

**Penalties**

| Violation | Penalty |
| --- | --- |
| Late filing | Multa (fine) per SET resolution [T1] |
| Late payment | Interest at rate set by Central Bank + recargo [T1] |
| Failure to register | Fines + back-assessment [T1] |
| Failure to issue comprobante | Fines + potential closure [T1] |
| Fraud | Criminal penalties [T1] |

## Step 9: Classification Matrix [T1]

### Domestic Purchases

**Domestic Purchases**

| Category | IVA Rate | Input Credit | Notes |
| --- | --- | --- | --- |
| Office supplies | 10% | Yes |  |
| Commercial rent | 10% | Yes |  |
| Residential rent | 5% | Yes (if for business) | Tasa reducida |
| Electricity (commercial) | 10% | Yes |  |
| Telephone/internet | 10% | Yes |  |
| Motor car | 10% | BLOCKED |  |
| Entertainment | 10% | BLOCKED |  |
| Professional services | 10% | Yes |  |
| Agricultural products (first sale) | 5% | Yes |  |
| Medicines | 5% | Yes | Tasa reducida |
| Capital goods (machinery) | 5% | Yes | Tasa reducida |
| Insurance (general) | 10% | Yes |  |
| Financial interest | 5% | Yes (if for business) |  |

### Sales

**Sales**

| Category | IVA | Return Line |
| --- | --- | --- |
| Domestic sale (standard) | 10% | Line 1, Line 2 |
| Domestic sale (reduced) | 5% | Line 3, Line 4 |
| Export | 0% | Line 5 |
| Exempt | Exempt | Line 6 |

## Step 10: Agricultural (IVA Agropecuario) Rules [T2]

- **Agricultural (IVA Agropecuario) Rules** — - Agricultural producers selling unprocessed products: 5% IVA [T1] - Purchasers from small unregistered producers: issue autofactura and self-assess IVA [T1] - Agricultural cooperatives: may have special treatments [T2] - Agricultural inputs: some exempt, some at 5% [T2] - Flag for reviewer: agricultural sector has numerous special provisions  _(Ley 125/91; Ley 6380/2019)_

## Step 11: Maquila Regime [T2]

- **Maquila Regime** — - Maquila companies: special IVA treatment on imports and exports - Inputs imported for maquila processing: may be exempt from IVA - Finished goods exported: zero-rated - Flag for reviewer: maquila benefits require CNIME authorization  _(Ley 1064/97 (Ley de Maquila))_

## Step 11a: SIFEN Electronic Invoicing [T1]

**Legislation:** Decreto 3585/2020; SET Resoluciones.

Paraguay is implementing SIFEN (Sistema Integrado de Facturacion Electronica):

### Types of Electronic Documents (DE)

**Types of Electronic Documents (DE)**  _(Decreto 3585/2020; SET Resoluciones)_

| Document | Code | Use | Supports IVA Credit |
| --- | --- | --- | --- |
| Factura Electronica | FE | Standard sales | YES [T1] |
| Autofactura Electronica | AFE | Purchase from informal sector | YES [T1] |
| Nota de Credito Electronica | NCE | Returns, corrections | YES (reduces IVA) [T1] |
| Nota de Debito Electronica | NDE | Additional charges | YES [T1] |
| Nota de Remision Electronica | NRE | Transport documents | NO [T1] |

### SIFEN Requirements [T1]

- **SIFEN Requirements** — 1. Phased mandatory rollout based on taxpayer size 2. Documents authorized electronically by SET 3. Each DE has a unique CDC (Codigo de Control Digital) 4. XML format with digital signature 5. Paper timbrado still valid for non-SIFEN taxpayers (transitional)  _(Decreto 3585/2020; SET Resoluciones)_

### Timbrado (Paper Authorization) [T1]

- **Timbrado (Paper Authorization)** — For taxpayers not yet on SIFEN: - All invoices must have valid timbrado (authorization number from SET) - Timbrado has a validity period (fecha de inicio / fecha de vencimiento) - Expired timbrado = invalid factura = NO credito fiscal [T1] - Verify timbrado validity on SET website

### Agriculture and Livestock

- **Agriculture and Livestock** — - Paraguay is a major agricultural exporter (soybeans, beef, grains) - First sale of unprocessed agricultural products: IVA at 5% [T1] - Processed agricultural products: IVA at 10% [T1] - Exports of agricultural products: zero-rated [T1] - Autofactura: used when purchasing from small unregistered producers [T1] - Agricultural cooperatives: IVA applies normally, but cooperative structure may affect income tax [T2]

### Real Estate

- **Real Estate** — - First sale of new real estate: IVA at 5% [T1] - Subsequent sales: IVA at 5% [T2] - Commercial rental: IVA at 10% [T1] - Residential rental: IVA at 5% [T1] - Construction services: IVA at 10% [T1] - Land (bare): exempt [T2]

### Financial Services

- **Financial Services** — - Interest on loans: IVA at 5% [T1] - Banking commissions and fees: IVA at 10% [T1] - Insurance premiums (life): exempt [T1] - Insurance premiums (general): IVA at 10% [T1] - Leasing (arrendamiento financiero): IVA at 5% [T1]

### Telecommunications

- **Telecommunications** — - All telecom services: IVA at 10% [T1] - Internet services: IVA at 10% [T1] - Prepaid cards: IVA included [T1]

### Digital Services [T2]

- **Digital Services** — - Digital services from non-residents: subject to IVA at 10% via reverse charge - Streaming, cloud computing, digital advertising: buyer self-assesses - Flag for reviewer: digital taxation rules are evolving

## Step 11c: RESIMPLE Regime [T2]

- **RESIMPLE Regime** — - Micro and small enterprises with annual income up to PYG 80,000,000 - Simplified regime substituting IVA, IRACIS, and other obligations - RESIMPLE taxpayers do NOT charge IVA separately - Buyers CANNOT claim IVA credit on RESIMPLE purchases - Fixed periodic payments based on income bracket  _(Ley 6380/2019)_

## Step 11d: Libro de Compras y Ventas [T1]

- **Libro de Compras y Ventas** — All IVA taxpayers must maintain: - **Libro de Compras**: purchases with factura/DE details, RUC of supplier, date, base (by rate 5%/10%), IVA, total - **Libro de Ventas**: sales with factura/DE details, RUC of customer, date, base (by rate), IVA, total - Electronic submission via Marangatú system (HECHAUKA) - Summary totals reconcile to Formulario 120 - Retention: minimum 5 years

## PROHIBITIONS [T1]

- **PROHIBITIONS** — - NEVER let AI guess IVA classification - NEVER allow input credit on blocked categories - NEVER allow input credit without valid fiscal document (timbrado or SIFEN) - NEVER confuse 10% standard with 5% reduced rate - NEVER apply reverse charge to out-of-scope categories - NEVER confuse zero-rated exports with exempt supplies - NEVER compute any number -- all arithmetic is handled by the deterministic engine

## Step 12: Edge Case Registry

### EC1 -- Agricultural first sale at 5% [T1]

**Situation:** Farmer sells soybeans to processor.
**Resolution:** First sale of unprocessed agricultural product at 5%. Processor claims input IVA credit at 5%.

### EC2 -- Imported software [T1]

**Situation:** Paraguay company subscribes to US cloud service. No IVA.
**Resolution:** Self-assess IVA at 10%. Output and input. Net = zero.

### EC3 -- Capital goods purchase at 5% [T1]

**Situation:** Company purchases industrial machinery.
**Resolution:** Capital goods (machinery, equipment for production) are at reduced rate of 5%. Input IVA at 5% is fully recoverable.

### EC4 -- Credit notes [T1]

**Situation:** Client issues nota de credito.
**Resolution:** Reduce output IVA. Must be valid fiscal document. Report net.

### EC5 -- Residential rental at 5% [T1]

**Situation:** Company rents apartment for employee housing.
**Resolution:** Residential rental is at 5% IVA. Input credit available if for business purposes. If personal use, BLOCKED.

### EC6 -- Financial interest received [T1]

**Situation:** Company earns interest on a loan made to another company.
**Resolution:** Interest on loans is taxable at 5%. Report on Line 3/Line 4.

### EC7 -- Autofactura for informal purchases [T1]

**Situation:** Business purchases agricultural products from unregistered farmer.
**Resolution:** Issue autofactura. Self-assess IVA at 5%. Input credit available. Withhold and remit IVA on behalf of seller.

### EC8 -- MERCOSUR import [T1]

**Situation:** Company imports goods from Brazil.
**Resolution:** IVA paid at customs on CIF + duties at 10%. Input credit available. No special MERCOSUR IVA treatment -- each country applies own IVA.

## Step 13: Test Suite

### Test 1 -- Standard local purchase, 10%

**Input:** PY supplier, office supplies, gross PYG 11,000,000, IVA PYG 1,000,000, net PYG 10,000,000. Valid SIFEN document.
**Expected output:** Line 9 = PYG 1,000,000 input IVA. Full recovery.

### Test 2 -- Export, zero-rated

**Input:** Exporter ships soybeans to Argentina, net PYG 500,000,000.
**Expected output:** Line 5 = PYG 500,000,000. No output IVA. Input IVA fully recoverable.

### Test 3 -- Motor vehicle, blocked

**Input:** Purchase sedan PYG 150,000,000, IVA PYG 15,000,000.
**Expected output:** IVA PYG 15,000,000 BLOCKED. No input credit.

### Test 4 -- Agricultural sale at 5%

**Input:** Farmer sells cattle PYG 50,000,000 (PYG 47,619,048 + IVA PYG 2,380,952 at 5%).
**Expected output:** Line 3 = PYG 47,619,048. Line 4 = PYG 2,380,952.

### Test 5 -- Capital goods at 5%

**Input:** Industrial machinery PYG 100,000,000 + IVA PYG 5,000,000 (5%).
**Expected output:** Line 10 = PYG 5,000,000 input IVA at reduced rate. Full recovery.

### Test 6 -- Imported services, reverse charge

**Input:** US consulting, USD 5,000 (~ PYG 37,000,000). No IVA.
**Expected output:** Self-assess output IVA = PYG 3,700,000 (10%). Input = PYG 3,700,000. Net = zero.

### Test 7 -- Exempt supply (education)

**Input:** School earns PYG 20,000,000 from tuition.
**Expected output:** Line 6 = PYG 20,000,000. No output IVA. Input IVA NOT recoverable.

### Test 8 -- Entertainment, blocked

**Input:** Client dinner PYG 1,100,000 inclusive of IVA PYG 100,000.
**Expected output:** IVA PYG 100,000 BLOCKED. No input credit.

## Contribution Notes

**A skill may not be published without sign-off from a licensed practitioner in the relevant jurisdiction.**

## Appendix A: Reviewer Escalation Protocol

When a [T2] situation is identified, output:

```
REVIEWER FLAG
Tier: T2
Transaction: [description]
Issue: [what is ambiguous]
Options: [list the possible treatments]
Recommended: [which treatment is most likely correct and why]
Action Required: Licensed CPA must confirm before filing.
```

When a [T3] situation is identified, output:

```
ESCALATION REQUIRED
Tier: T3
Transaction: [description]
Issue: [what is outside skill scope]
Action Required: Do not classify. Refer to licensed CPA. Document gap.
```

### Self-Supply (Autoconsumo) [T1]

- **Self-Supply (Autoconsumo)** — - Withdrawal of goods for personal use: taxable event at applicable rate (10% or 5%) [T1] - Report as output IVA [T1]

### Installment Sales [T1]

- **Installment Sales** — - IVA due at time of delivery, not at payment [T1] - Full IVA reported in the delivery period [T1]

### ISC (Impuesto Selectivo al Consumo) Interaction [T1]

- **ISC Interaction** — - ISC applies to specific goods (fuel, alcohol, tobacco, vehicles, soft drinks) - ISC is separate from IVA - IVA base INCLUDES ISC amount [T1]

## Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.

The most up-to-date, verified version of this skill is maintained at [openaccountants.com](https://openaccountants.com). Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.