Key compliance facts
Standard
XML (DNIT schema with digital signature)
Authority
DNIT — Dirección Nacional de Ingresos Tributarios
Mandatory For
Phased — medium/large taxpayers, government suppliers, new RUC registrations; additional ~3,000 taxpayers added under Res 52/2026
Effective Date
Mar 2025 (Res 21/2024 phase 1) · Apr 1, 2025 (new RUC entities) · Jan 2, 2026 (state suppliers) · Jun 1, 2026 – Sep 1, 2027 (Res 52/2026 cohorts) · Dec 2026 (Res 21/2024 final cohort)
About Paraguay E-Invoicing
Paraguay operates its electronic invoicing system through SIFEN (Sistema Integrado de Facturación Electrónica Nacional). Under Decree 872/2023 and DNIT General Resolutions 21/2024 and 52/2026, mandatory adoption is phased: medium and large taxpayers are being onboarded across eight cohorts between March 2025 and December 2026. From 2 January 2026, all government suppliers must issue tax documents via SIFEN (except the virtual withholding receipt). From 1 April 2025, all newly registered legal entities are required to issue documents electronically. DNIT General Resolution 52/2026 brings an additional ~3,000 taxpayers into scope across six new obligation groups between 1 June 2026 and 1 September 2027. Two issuance models are supported: e-Kuatia (medium/large taxpayers, ERP integration) and e-Kuatia'i (small taxpayers, DNIT-provided system). Each Electronic Tax Document (DTE) must be signed and validated by SIFEN; over 2 billion DTEs have already been processed.
Implementation Phases
- ✓
Pilot and voluntary
2018–2022Initial SIFEN groups and voluntary adoption.
- ◉
Res 21/2024 mandatory phasing
Mar 2025 – Dec 2026Medium and large taxpayers onboarded across eight cohorts.
- ✓
New legal entities
Apr 1, 2025All newly registered legal entities (RUC) must issue documents electronically.
- ◉
Government suppliers
Jan 2, 2026All state suppliers must issue tax documents via SIFEN.
- ○
Res 52/2026 cohorts
Jun 1, 2026 – Sep 1, 2027Additional ~3,000 taxpayers brought into mandatory scope across six new groups.
Key Compliance Facts
- Operated via SIFEN with DNIT supervision
- Two issuance models: e-Kuatia (large/medium) and e-Kuatia'i (small taxpayers)
- Each DTE validated by SIFEN; over 2 billion DTEs processed to date
- Digital signature required per DNIT-published scheme
- Format: XML per DNIT technical specifications
- Government-supplier scope confirmed by DNIT Resolution 21/2024
Frequently Asked Questions
Is e-invoicing mandatory in Paraguay?
Phased — medium/large taxpayers, government suppliers, new RUC registrations; additional ~3,000 taxpayers added under Res 52/2026. Status: Phased Rollout.
Which authority regulates e-invoicing in Paraguay?
DNIT — Dirección Nacional de Ingresos Tributarios
What e-invoicing standard does Paraguay use?
XML (DNIT schema with digital signature)
What is the e-invoicing model in Paraguay?
Clearance via SIFEN (Sistema Integrado de Facturación Electrónica Nacional)
When did Paraguay e-invoicing take effect?
Mar 2025 (Res 21/2024 phase 1) · Apr 1, 2025 (new RUC entities) · Jan 2, 2026 (state suppliers) · Jun 1, 2026 – Sep 1, 2027 (Res 52/2026 cohorts) · Dec 2026 (Res 21/2024 final cohort)