- Paraguay expands its e‑invoicing system by mandating an additional 3,000 taxpayers to issue electronic invoices across six new obligation groups.
- The rollout is phased between 1 June 2026 and 1 September 2027, with 500 taxpayers included in each group.
- From the day after each group’s start date, pre‑printed and self‑printed invoices are no longer valid, enforcing full transition to electronic invoicing.
Article
Paraguay continues the progressive expansion of its electronic invoicing system (Sistema Integrado de Facturación Electrónica Nacional – SIFEN) through the issuance of General Resolution DNIT No. 52/26 by the Dirección Nacional de Ingresos Tributarios (DNIT). This resolution represents a further step in the country’s digital tax transformation by bringing an additional 3,000 taxpayers into the mandatory e‑invoicing regime.
- Phased expansion of mandatory e‑invoicing
The DNIT has structured the onboarding of these taxpayers into six distinct obligation groups, each comprising approximately 500 taxpayers. The obligation to issue electronic invoices will apply progressively according to the following schedule:
- Group 19: from 1 June 2026
- Group 20: from 1 September 2026
- Group 21: from 1 December 2026
- Group 22: from 2 March 2027
- Group 23: from 1 June 2027
- Group 24: from 1 September 2027
This staged approach reflects Paraguay’s continued strategy of gradually expanding the e‑invoicing mandate, allowing both the tax administration and taxpayers to manage the transition in a controlled and structured manner.
- Legal and operational implications
A key feature of General Resolution No. 52/26 is the strict enforcement mechanism attached to each group’s go‑live date. Specifically, the resolution provides that:
- From the day following the mandatory start date, taxpayers included in each group must exclusively issue electronic invoices;
- Pre‑printed and self‑printed invoicing methods immediately lose legal validity.
This measure eliminates any overlap period between traditional and electronic invoicing systems, ensuring a hard transition to digital processes. It also underscores the DNIT’s intention to accelerate the full digitisation of transactional reporting and strengthen real-time tax control.
- Broader context of Paraguay’s e‑invoicing strategy
The introduction of additional taxpayer groups under Resolution No. 52/26 is consistent with Paraguay’s long-term implementation of SIFEN. The system is designed to:
- Enable real-time or near real-time transmission of invoice data to the tax authority;
- Improve VAT compliance and audit capabilities;
- Reduce fraud through standardised electronic documents (DE – Documentos Electrónicos);
- Facilitate data-driven tax administration.
Paraguay’s model aligns with broader trends across Latin America, where tax administrations are increasingly moving toward continuous transaction controls (CTCs) and mandatory e‑invoicing frameworks.
- Practical considerations for affected taxpayers
Taxpayers designated in Groups 19 to 24 must ensure readiness ahead of their respective deadlines. Key implementation steps include:
- System integration with SIFEN, either directly or through authorised service providers;
- Adoption of compliant XML invoice structures and digital signatures;
- Alignment of ERP and billing processes with electronic document generation and submission requirements;
- Testing and certification processes required by the DNIT prior to go‑live.
Failure to comply by the applicable start date may result in invoicing disruptions, as traditional invoicing methods will no longer be accepted, potentially impacting revenue recognition and tax compliance.
- Increasing enforcement and compliance focus
The removal of pre‑printed and self‑printed invoices immediately after each go‑live date reflects a clear policy direction: Paraguay is moving toward full mandatory e‑invoicing coverage with minimal exceptions. This approach reinforces:
- Transparency in commercial transactions;
- Enhanced control over VAT reporting and collection;
- Greater standardisation across taxpayers.
For multinational companies operating in Paraguay, this development requires careful coordination between tax, finance, and IT functions, particularly where regional or global e‑invoicing solutions are being deployed.
Source
Other Articles
Roll-out for issuance of Electronic Tax Documents continues through 2026-2027
- Paraguay’s National Directorate of Tax Revenues (DNIT) has mandated 3,000 taxpayers, divided into six groups, to begin issuing electronic tax documents, with the rollout scheduled from June 1, 2026, through September 1, 2027.
- Upon their designated start date, these taxpayers must cease using pre-printed or self-printed tax documents.
- Taxpayers can request a one-time extension of up to three months by submitting a formal request to the DNIT at least 30 business days prior to their start date, providing justification and specific documentation, with the decision communicated via the “Marandu” Tax Mailbox.
Source Thomson Reuters
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
- Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE
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