- Paraguay has updated its e-invoicing regulations through Decree No. 872/2023.
- The new regulations will be effective from 1 January 2024.
- The regulations add new types of electronic sales receipts, including exchange invoices, export invoices, and more.
- Definitions related to the obligation to issue electronic invoices are expanded.
- In B2B, B2F, and B2G operations, the recipient must be identified on the invoice.
- In B2C operations, the client must be identified for transactions exceeding certain amounts.
- Electronic export invoices must be issued before the goods leave the country.
- Complementary electronic documents and credit/debit notes are introduced.
- A new IRP electronic income document is created for individual taxpayers.
- The tax administration will implement a free billing system for taxpayers.
Source: taxathand.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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