Empresa Individual de Responsabilidad Limitada EIRLParaguay
What it takes to form, own and run a sole trader in Paraguay, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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Toda persona f铆sica capaz de ejercer el comercio podr谩 constituir empresas individuales de responsabilidad limit
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la designaci贸n del administrador, que puede ser el instituyente u otra persona que le represent
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Tasa de Constituci贸n en los Registros P煤blicos EIRL Gs. 73.127
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se entender谩 como Empresa Unipersonal a las Empresas Individuales de Responsabilidad Limitada, as铆 como cualquier otra empresa o entidad con
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry鈥檚 and the law鈥檚 own pages do not mention it.
- Formed online
- Not stated
The registry鈥檚 and the law鈥檚 own pages do not mention it.
What it takes to form
- A notary
- Required
- A resident director
- Not stated
The registry鈥檚 and the law鈥檚 own pages do not mention it.
- Paying up the capital
- Bank deposit equivalent to 2,000 jornales.
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Dep贸sito bancario equivalente a 2000 jornales
Own it
Who may own and run it
- Directors
- At least 1
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la designaci贸n del administrador, que puede ser el instituyente u otra persona que le represent
- Shareholders
- At least 1 路 at most 1 路 individuals only
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Toda persona f铆sica capaz de ejercer el comercio podr谩 constituir empresas individuales de responsabilidad limit
- Members
- At least 1 路 at most 1 路 one person may form it alone
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Puede constituirse con una persona
- A local company secretary
- Does not apply
- A local registered agent
- Not stated
The registry鈥檚 and the law鈥檚 own pages do not mention it.
Each year, at the registry
Not in our records Annual registry fee, Accounts on the public record, Audit for a small company, Audit: none of these is in our records for the EIRL.
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the EIRL are in our records.
What is public
Not in our records What the register shows the public is not in our records for the EIRL.
Tax
Tax on profit
How this company type is taxed, which can differ from its place鈥檚 headline rate.
Flat 路 10%+1 regime
IRE 10% of net income; an EIRL is an empresa unipersonal for tax (Ley 6380 art. 3) and may opt for the General, SIMPLE or RESIMPLE regime (art. 143). Distributions bear IDU 8% to residents, 15% to non-residents; for empresas unipersonales profits are deemed distributed in the fourth month after year end unless reinvested.
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se entender谩 como Empresa Unipersonal a las Empresas Individuales de Responsabilidad Limitada, as铆 como cualquier otra empresa o entidad con
Work it out on a profit figure: the company鈥檚 tax, the owner鈥檚, and what is left.
Special regimes that may apply
- R茅gimen de Zonas Francas free zone 路 0.5%
A usuario (user) of a free zone operating under contract with the zone's concesionario, and the concesionario itself Ley N掳 523/1995 de Zonas Francas
Whether a company qualifies depends on its activity and conditions set in each statute.
- CFC rules in Paraguay
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
Not in our records Route, Statutory fee: none of these is in our records for the EIRL.
Every business in Paraguay
VAT
- Standard rate
- Not in our recordsThe tax authority鈥檚 pages have not been read for Paraguay.
Payment and banking services
1 service names Paraguay on its own list: Paysera. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Sole traderDerived our grouping, the same words in every country
- Name in law
- Empresa Individual de Responsabilidad Limitada (EIRL)
- ISO 20275 code
- 48X2Secondary GLEIF, Entity Legal Forms code list