An EAS is Paraguay's simplified joint-stock company (Empresa por Acciones Simplificada). It was created by Law 6480/2020 and can have a single shareholder. According to the Ministry of Industry and Commerce (MIC), from November 9, 2026, forming an EAS and making later corporate filings will require documents signed with a Qualified Electronic Signature (FEC).
What is an EAS and why founders consider it
The EAS is Paraguay's answer to the lean, single-owner company. Readers used to a single-member LLC or a UK private limited company will recognize the idea, although the EAS follows its own rules under Paraguayan law. It exists alongside the traditional S.A. and S.R.L. but is designed for speed and low administrative friction.
Single shareholder, digital formation via SUACE
Law 6480/2020 allows a company with one shareholder, so you do not need partners to incorporate. Formation runs through SUACE, the unified system for opening and closing companies. The process is designed to be simplified and digital rather than paper-based.
How it fits a remote, location-independent business
Online founders, consultants and agencies often want a clean local entity without building a team on the ground. A single-member company with digital filings fits that profile. As a general rule, Paraguay applies a territorial approach to income tax (Law 6380/2019). Your actual treatment still depends on your facts, your residency and your home country's rules. Tax planning here means legitimate structuring and compliance, not avoidance.
The new rule: Qualified Electronic Signature mandatory from November 9, 2026
The MIC announced the change through the SUACE directorate, as reported by La Nación on October 21, 2026. From that date, formation documents and later corporate filings must carry a qualified electronic signature to meet the requirement.
Which documents need it: Proforma bylaws, private contract or public deed
For incorporation, SUACE states that the company bylaws must carry, at a minimum, one qualified electronic signature on the document. That applies whichever format you use: the Proforma (standard template), a private contract or a public deed.
Later filings covered: shareholder meetings, share transfers, directors, bylaw amendments
The requirement does not stop at incorporation. The MIC says it extends to later corporate communications, which must be filed with documents bearing a qualified electronic signature. These include:
- notices of shareholder meetings
- share transfers
- appointment or modification of officers
- bylaw amendments
- other corporate communications
The MIC also states that EAS companies must make all corporate communications through the EAS platform. Treat the FEC as part of your ongoing corporate housekeeping, not a one-time formation hurdle.
Legal basis cited: MEF Resolution 337/2026, SIARA and Law 6822/2021
The MIC says the measure implements Ministry of Economy and Finance (MEF) Resolution 337/2026 and the rules applicable to SIARA. According to La Nación, digital signatures have the same legal value as handwritten ones, are regulated by Law 6822/2021 and are supervised by the MIC.
Qualified vs. simple electronic signature: what's the difference
In general terms, the difference is assurance. A simple electronic signature shows that someone clicked, typed or drew a signature to indicate consent. A qualified signature is tied to a verified identity and is usually backed by a certificate issued by an accredited provider. That gives it the strongest legal standing. The exact technical and accreditation requirements come from Law 6822/2021 and its regulations, so check the current rules with the MIC.
| Aspect | Simple electronic signature | Qualified electronic signature (FEC) |
|---|---|---|
| What it shows | Consent to a document | Consent plus a verified signer identity |
| Typical use | Commercial contracts, leases, service agreements | Acts requiring the highest legal assurance, now EAS formation and filings |
| Legal standing | Depends on context and evidence | Highest assurance; per La Nación, digital signatures under Law 6822/2021 carry the same value as a handwritten one |
| Accepted for EAS filings from Nov 9, 2026 | No, not on its own | Yes, required |
Why a DocuSeal-style signature on a contract does not replace a FEC
Our own lease agreements are signed electronically through DocuSeal. That is a simple e-signature workflow, which is appropriate for a lease. It is not a qualified signature and cannot stand in for a FEC on EAS bylaws or corporate filings. Keep the two separate: one signs your address documents, the other signs your company documents.
Who can sign: legal representative, notary public or an authorized person
According to the MIC, the FEC can belong to:
- the company's legal representative
- a notary public
- another person duly authorized by the legal entity
In practice, you can plan the route that fits you best: sign yourself, or have a notary or an authorized person sign.
What non-resident founders should confirm with the MIC/SUACE or a local professional
The announcement does not detail how the requirement applies to foreign founders, so do not assume. Before you start, ask the MIC/SUACE or a Paraguayan lawyer or notary:
- whether a foreign founder can obtain the qualified signature remotely, and what identity verification applies
- whether a notary or authorized person can sign on your behalf in your case
- which format (Proforma, private contract or public deed) suits your structure
Preparation checklist before you file
| Step | What you need | Who handles it | Notes |
|---|---|---|---|
| 1. Choose structure | Single or multiple shareholders | You, with a professional | A single shareholder is allowed under Law 6480/2020 |
| 2. Designate the FEC signer | Legal representative, notary or authorized person | You, following MIC/SUACE guidance | Confirm the route for non-residents |
| 3. Prepare identity and address | Identity documents and a documented address in Asunción | You | Keep names and addresses consistent across documents |
| 4. Sign bylaws with FEC | Proforma, private contract or public deed | The designated signer | At least one qualified signature on the document |
| 5. File | Signed documents | SUACE and the EAS platform | Later corporate filings also go through the EAS platform |
| 6. Obtain the company RUC | Formation documents | DNIT (Marangatu) | Requirements are set by the DNIT |
| 7. Open banking | Company and identity documents | Each bank | Subject to each bank's decision |
Identity documents and the designated signer
Decide early who will hold the FEC, because every later step depends on it. Gather valid identification for every shareholder and officer, and make sure names match across all documents.
A documented address in Asunción
Banks, fintechs and registries tend to ask for a coherent, verifiable address that matches across your company and personal documents. A lease agreement and a certificate of domicile are commonly used for this purpose. Acceptance for any given filing or account is still up to the entity involved. For background, see our guide on proof of address for banks and fintechs.
RUC with the DNIT (Marangatu) and banking next
The RUC (Paraguay's taxpayer ID) is managed by the DNIT through its Marangatu system. The DNIT absorbed the former SET under Law 7143/2023. Our overview of how the RUC works covers the registration side. Banking comes after the company and the RUC exist, and each bank decides on its own whether to open an account.
After formation: reference tax rates and ongoing filings
Reference rates in Paraguay are:
- IRE (corporate income tax): 10% in general
- IVA (VAT): 10% in general
- IDU (tax on dividends and profit distributions): 8% for residents and 15% for non-residents
Your actual position depends on your structure and residency. Remember the new rule as well. Shareholder meetings, share transfers, officer changes and bylaw amendments will all need qualified signatures and must go through the EAS platform. Budget time for that routine from day one.
Home-country obligations: US citizens and other readers
Moving a company, or yourself, to Paraguay does not end your obligations at home. US citizens are taxed on citizenship. Owning a foreign company or foreign financial accounts can trigger information reporting, such as FBAR or FATCA-related filings. Canadian, UK and Australian residents may face their own rules on foreign companies, residency ties and controlled-entity reporting. These rules depend on your specific facts, so get advice in your home country before incorporating. For the American angle on residency, see our guide to Paraguay residency and US tax obligations.
Next steps
If you need a documented address in Asunción for your company or for personal KYC, our plan costs USD 800 per year, all included. It covers:
- a 12-month lease agreement on a real apartment in Asunción's Eje Corporativo
- a signed certificate of domicile
- an invoice
- mail pickup once or twice a week, with notification
- international scanning and forwarding on request
The plan does not include residential use, keys or utility bills in your name. Documents are issued in about 48 hours and signed electronically, fully remotely. See the pricing and details. If you also need help structuring the company itself, you can request a custom quote from our partner lawyers and accountants on the services page.
This content is informative and does not constitute legal or tax advice. Consult a licensed professional in Paraguay and in your home country.