- Mandatory Electronic Tax Documents: The National Directorate of Tax Revenues (DNIT) issued General Resolution No. 21/2024, which outlines the mandatory issuance schedule for Electronic Tax Documents (DTE) for various groups of taxpayers, starting from March 3, 2025, and continuing through December 1, 2026, with specific dates assigned to each group.
- Requirements for New Legal Entities: From April 1, 2025, all new legal entities registered in the RUC (unique taxpayer identification number) must issue their tax documents exclusively through the E-Kuatia or E-Kuatia’i electronic systems.
- Transition and Compliance Notes: The resolution specifies that pre-printed document authorizations will become invalid from the mandatory date for each group, taxpayers may request a one-time extension to transition to the next group, and state suppliers are required to issue all tax documents electronically starting January 2, 2026. For detailed information, the full text of the resolution is available at www.dnit.gov.py
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- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE