Frequently asked questions about Rucibo, Paraguayan invoices and Marangatu

The app

What is Rucibo and who is it for?

Rucibo is an Android and iPhone app that stores your purchase invoices issued to your RUC and prepares what your accountant needs every month. It is for people and small businesses in Paraguay who ask for invoices with their RUC: freelancers, small shops, families who file IRP, and foreigners living in the country. You take a photo, share a PDF or forward the invoice from WhatsApp, and Rucibo reads the data, files it under the right RUC and sorts it by month.

Is it on iPhone and Android? How do I join the beta?

Rucibo is built for Android and iPhone, but it is not in the public stores yet: the beta opens by invitation and in stages (TestFlight on iPhone and Google Play internal testing on Android). Email us to join the waitlist and we will tell you when there is a spot.

Does my accountant need to use Rucibo?

No. Your accountant receives files they already know: an Excel spreadsheet, the RG 90 file in the DNIT import format and renamed images. They arrive by link, email, WhatsApp or a shared Google Drive folder. Your accountant does not need to install anything or create an account. Accountants can read Rucibo for accountants.

Does Rucibo give tax advice or file my taxes?

No. Rucibo organizes your documents and prepares the files for your accountant. It does not file returns, does not confirm registrations in Marangatu and does not give tax or accounting advice. Its warnings (for example, "this ticket gives no IVA credit") are aids based on published tax rules; what to declare is up to you and your accountant.

Can I manage several RUCs or my family's invoices?

Yes. You can manage your own RUC, your company's and those of other people who trust you with their invoices, each with its own button and monthly package. You can also add your dependents (spouse, children or parents in your care): their invoices are kept apart, because they can only be allocated to the IRP-RSP of the person who declares them, never to IVA.

Invoices and taxes

What is a RUC, and what is a factura?

The RUC (Registro Único del Contribuyente) is Paraguay's taxpayer number. It is written as a base number, a hyphen and a check digit (DV), which is calculated from the base. For individuals, the base is usually their Paraguayan cédula (ID card) number. A factura is a Paraguayan tax invoice: to give you IVA credit, it must show your name and your RUC. Whether you need a RUC depends on your activity and income; your accountant can tell you. Rucibo does not register you for a RUC: it organizes the invoices of people who already have one.

Which invoices give IVA credit?

IVA is Paraguay's VAT. Only invoices that identify you by name or company name and by RUC, with a valid timbrado and no alterations, give IVA credit. These do not:

• cash register tickets and boletas de venta;
• invoices marked "COPIA" or "No válido para crédito fiscal";
• invoices with your cédula number instead of your RUC (they can support expenses, for example for IRP, but not IVA credit);
• electronic invoices issued without a name or to another RUC.

Rucibo flags tickets, copies and invoices that are not in your name, so they are not allocated to IVA by mistake. Source: Law 6380/2019, articles 88, 89 and 92 (in Spanish).

What can I deduct for IRP? Do tickets count?

For IRP-RSP (personal income tax on services), you can deduct personal and family expenses made in Paraguay, documented in your name or a declared dependent's name and paid with taxed income of that year. These include food, clothing, housing (rent, maintenance and utilities), furniture and appliances, health, education, transport, insurance, prepaid health plans, pension contributions, leisure within Paraguay and capped donations. Health and education paid abroad can also be deducted, with the right supporting documents. Leisure or tourism paid abroad, fines and IVA already used as credit are not deductible.

A ticket counts as proof for IRP if it identifies you by RUC or cédula; a ticket with "0" as the buyer does not. Tickets never give IVA credit.

IRP-RSP applies once your yearly gross income from services exceeds 80 million guaraníes (Gs. 80.000.000). Your accountant confirms what applies to you. Sources: RG 69/2020 and the DNIT IRP guide (in Spanish).

What is the RG 90 register and what file does Rucibo build?

It is the requirement to register in Marangatu, one by one, every document you receive or issue. It has applied since 2022 under RG 90/2021, as amended by RG DNIT 12/2024. If you are registered for IVA, the register is monthly (obligation 955); if you only have IRP-RSP, it is annual (obligation 956) and due in February.

Documents can be entered by hand or by importing a file. Rucibo builds the COMPRAS (purchases) file for your paper invoices in the format of the DNIT technical import specification: a tab-separated TXT inside a ZIP, named <RUC without DV>_REG_<MMYYYY>_V0001. Registered data counts as a sworn statement, so your accountant reviews it before confirming. Source: Registro de comprobantes, DNIT.

Do electronic invoices go in the RG 90 file? What are the KuDE and the CDC?

They do not. Electronic and virtual invoices already show up in Marangatu under Declaraciones Informativas, Gestión de Comprobantes Informativos, "Compras a Imputar". They still have to be allocated (imputar) to IVA, IRP-RSP or IRE SIMPLE, or marked "No imputar". Rucibo gives you the list of those invoices with a suggested allocation, so your accountant does not miss any.

The KuDE is the printed or PDF version of an electronic invoice; the legal document is the electronic file the issuer sends to the DNIT. The CDC is the 44-digit code that identifies the invoice, printed on the KuDE in 11 groups of 4 next to a QR code. With the QR or the CDC you can verify the invoice in the public e-Kuatia lookup. Rucibo reads the KuDE's QR code when you take the photo.

Why is an electronic invoice missing from my Marangatu?

Usually for one of these reasons:

1. It was issued without a name or to another RUC. An electronic invoice issued "sin nombre" does not reach anyone's account and gives no IVA credit. Ask the store to send the nomination event ("evento de nominación") to your RUC. If it went to another RUC, ask them to cancel it and issue a new one (they can cancel it within 48 hours of approval).
2. The issuer has not transmitted it yet. They normally have up to 72 hours after signing it.
3. It was cancelled. The issuer can cancel an electronic invoice within 48 hours of approval.

Rucibo reads the QR when you capture the invoice and warns you if it is not in your name, while there is still time to ask for a fix.

How long do I need to keep receipts in Paraguay?

Until 31 December of the invoice's year plus 6 years. For example, an invoice from 2026 must be kept until 31 December 2032. RG 90 requires you to keep physical documents for the tax's statute of limitations, which is 5 years from 1 January of the year after the tax was due. Some events, such as an amended return or a tax audit, can restart that period, so treat it as a minimum.

A photo does not replace the paper original. Rucibo helps you find and read every receipt, but you have to keep the paper. Sources: RG DNIT 12/2024 and Law 125/1991, articles 164 and 165 (in Spanish).

Privacy

Where is my data stored and who can see it?

Your data is stored encrypted on Amazon Web Services in São Paulo, Brazil. To read each invoice, we send its image or text to OpenAI (United States), which does not use it to train models and keeps it for at most 30 days, only for abuse monitoring. Your accountant sees only what you send. We never sell your data or use it for advertising, and you can delete your account at any time. All the details are in the privacy policy.