Paraguay’s tax authority (SET) has announced the issuance of General Resolution No. 90 of 11 May 2021, which establishes requirements for the electronic registration of vouchers. For this purpose, voucher or vouchers means proof of purchases and sales, as well as income and expenses that support the operations of VAT, IRE SIMPLE, and IRP-RSP taxpayers. IRE SIMPLE is the simplified income tax regime for medium-sized companies and IRP-RSP is the personal income tax regime for income derived from the provision of personal services.
Source Orbitax
