The Paraguayan congress approved the law N° 6380/19 which among other things mandates local credit card companies to collect and pay to the tax administration the VAT applicable to sales of digital services when the supplier is a foreign company and the service is considered as provided in the country. For that purpose, the law considers a service consumed in the country when the IP address or the SIM card of the electronic device used to consume the service is located in Paraguay. Also, the service will be considered consumed in Paraguay when the address of the client is located in Paraguay or the bank account or the financial entity used to pay the service is located in the country. The law provides that when the payment is made via banks, financial entities, exchange houses, payment processors, or similar entities, they will be responsible for the perception and payment of the applicable VAT to the tax administration. Finally, the law provides that the tax administration will issue the regulations necessary for the application of these changes.
You may find the law N° 6380/19 at this link.