Paraguay Expands E-Invoicing Mandate to New Taxpayer Groups
Starting March 3, 2025, a new group of taxpayers in Paraguay will be required to issue all tax documents electronically, as outlined in DNIT General Resolution No. 21. This mandate applies to businesses categorized as Medium and Large Taxpayers.
Implementation Schedule
A total of 4,054 taxpayers will be phased into the system under the following timeline:
- March 3, 2025: Group 11 (499 taxpayers)
- June 2, 2025: Group 12 (500 taxpayers)
- September 1, 2025: Group 13 (500 taxpayers)
- December 1, 2025: Group 14 (499 taxpayers)
- March 2, 2026: Group 15 (500 taxpayers)
- June 1, 2026: Group 16 (500 taxpayers)
- September 1, 2026: Group 17 (500 taxpayers)
- December 1, 2026: Group 18 (554 taxpayers)
Key Provisions
Once the mandate takes effect, previously authorized pre-printed or self-printed tax documents will no longer be valid. However, businesses may request a one-time extension of up to 30 business days before their compliance deadline, allowing them to transition into the next designated group. Requests will be reviewed by the SIFEN Team and approved or rejected by SIFEN Coordination, with notifications sent via the "Marandu" Tax Mailbox and the taxpayer's registered email.
There’s more you should know about global e-invoicing changes – learn more about the new and upcoming regulations.
