Regulatory updates - Paraguay
Roll-out for issuance of Electronic Tax Documents continues through 2026-2027
The National Directorate of Tax Revenues (DNIT) of Paraguay has designated six groups of taxpayers to begin issuing electronic tax documents, with the first group starting as early as June 1, 2026.
DNIT announces the schedule to implement mandatory e-invoicing for new taxpayer groups
The National Directorate of Tax Revenues (DNIT) released General Resolution No. 21/2024, where the schedule establishing the mandatory issuance of Electronic Tax Documents (DTE) for new groups of taxpayers can be accessed
New taxpayer groups must comply with the e-invoicing mandate in Paraguay
As of March 3, 2025, the obligation to issue all tax documents electronically for a new group of taxpayers begins.
Country specifications
E-Invoicing/CTC Model:
Post-clearance (within 72 hours)
Mandatory Infrastructure:
– SIFEN for large companies; – e-kuatia website for small companies
Mandatory Format:
Local XML
Mandatory for Issuing:
Taxpayers that fall under the roll-out
Mandatory for Receiving:
Taxpayers that fall under the roll-out
eSignature:
Mandatory
Archiving Period:
5 years
Archiving Abroad:
Allowed under conditions
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