Update April 2025
- Designation of Electronic Invoice Issuers: The National Directorate of Tax Revenues (DNIT) has introduced General Resolution No. 21, categorizing new groups of medium and large taxpayers as electronic invoice issuers, divided into eight specific categories outlined in the resolution.
- Implementation Timeline: The implementation of electronic invoicing for these designated groups will commence in March 2025 and is set to be fully completed by December 2026.
- Mandatory Compliance for State Suppliers: Beginning January 2, 2026, all suppliers to the state will be required to issue their tax documents electronically, with the exception of virtual withholding receipts, thereby enhancing transparency and efficiency in public sector transactions.
Electronic Invoicing Implementation in Paraguay
- Objective of Electronic Invoicing: The implementation of electronic invoicing in Paraguay, driven by the Subsecretariat of State for Taxation (SET), aims to modernize tax management, enhance transparency, and reduce tax fraud. This transformation is facilitated through the National Integrated Electronic Invoicing System (SIFEN), which optimizes invoicing processes and minimizes the use of paper documents.
- Gradual Implementation Timeline: The process has evolved since 2021, with various general resolutions designating taxpayers as electronic invoice issuers. By January 2, 2026, all government suppliers are required to issue electronic tax documents, while medium and large taxpayers must comply with mandatory issuance schedules from March 2025 to December 2026.
- Requirements and Systems for Issuers: Taxpayers must meet specific criteria to become authorized electronic invoice issuers, including obtaining a digital certificate and complying with technical standards. Two systems are available for issuing Electronic Tax Documents (DTE): E-kuatia’i for low-volume users and E-kuatia for medium to large taxpayers, facilitating efficient management of electronic invoices and compliance with SET regulations.
Source: Edicom
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
