The new General Resolution DNIT No. 01/2024 introduces a new category of taxpayers in Paraguay. Newly registered legal entities in the Single Taxpayer Registry (RUC) are now required to use electronic invoices exclusively for invoicing purposes. The issuance of “timbrados” for new legal entities will be ceased, and the use of electronic invoices will become mandatory starting from 1 January 2025. The regulation also exempts the issuance of the Virtual Retention Voucher from this requirement.
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE