Paraguay Tax Agency Sets Deadlines for E-Kuatia’i Electronic Invoices for Small Taxpayers

• Paraguay Tax Agency announced deadlines for issuance of electronic invoices for small taxpayers through E-Kuatia’i
• The e-kuatia’i System is being rolled out progressively for free electronic invoice issuance
• Current stage is for small taxpayers that are active and have a single establishment and point of dispatch

Source: news.bloombergtax.com

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GENERAL RESOLUTION DNIT NO. 06
REGULATING THE ISSUANCE OF ELECTRONIC TAX DOCUMENTS THROUGH THE “EKUATIA’I” SYSTEM

• Purpose: This resolution regulates the issuance of Electronic Tax Documents through the “Ekuatia’i” System and establishes administrative measures.
• Key Components:
  • Defines Electronic Tax Documents (DTE) and their types
    Outlines the process for generating and issuing DTEs
    Describes the content requirements for the graphical representation (KuDE) of DTEs
    Explains the event system for cancellations, modifications, and confirmations
• System Access and Authorization:
  • Contributors must obtain a Qualified Electronic Signature Certificate
    They must request authorization as electronic billers through the Marangatu System
    The system is limited to contributors with a single establishment and point of issue
• Implementation Timeline:
  • Ends the pilot plan for Ekuatia’i System on 31/03/2024
    Establishes a gradual rollout schedule for specified contributors based on their RUC (Taxpayer ID) ending
• Administrative Provisions:
  • Mandates electronic issuance of all tax documents through Ekuatia’i for specified contributors
    Requires deactivation of virtual stamping within 60 days of obtaining electronic stamping
    Authorizes DNIT to automatically deactivate virtual stamping for non-compliant contributors
• Legal Framework:
  • Based on various laws and decrees related to the tax regime and electronic transactions
    Modifies and repeals previous resolutions regarding virtual document issuance
    This resolution marks a significant step in Paraguay’s transition to electronic tax documentation, aiming to modernize and simplify the national tax system while ensuring secure and efficient transactions.

Source gov.py

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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.