| Update: | Compliance Alert - SET announces new taxpayer group to comply with e-invoicing requirements |
| Date: | 2024-04-12 |
Paraguay's Sub secretariat of State for Taxation (SET) website introduces a new category of taxpayers by publishing the General Resolution DNIT No. 06/2024, which lists 1014 small taxpayers required to comply with the obligation.
According to the regulation, the legal entities listed in the Single Taxpayer Registry (RUC) must issue Electronic Tax Documents - DTE through the System Ekuatia'i, the free issuance DNIT portal.
Implementation timelines
Step 1: Below are the deadlines for obtaining the Qualified Certificate of Electronic Signature (CCFE) and the electronic stamp required by System Ekuatia'i.
| RUC number ending |
Month to obtain the CCFE and Electronic Stamp |
| 0, 1, and 2 | April 2024 |
| 3, 4 and 5 | May 2024 |
| 6, 7, 8, and 9 | June 2024 |
Step 2: After completing the previous step, taxpayers must electronically issue all tax documents through System Ekuatia'i, except for the Virtual Withholding Receipt, according to the following deadlines.
| RUC number ending | Date from which they are obliged to issue the DTE |
| 0, 1, and 2 | 1 June 2024 |
| 3, 4 and 5 | 1 July 2024 |
| 6, 7, 8, and 9 | 1 August 2024 |
Who is in the scope?
The resolution includes an Annex with a list of the parties obliged to comply with the stamping of virtual receipts.
Furthermore, the resolution establishes System Ekuatia'i may only be used by taxpayers with only one establishment declared in the Single Taxpayer Registry (RUC) and a single point of issuance registered in the application for authorization as an electronic issuer.
If the taxpayer requires more establishments or points of issuance, they must adopt another means of generating receipts.