Compliance Alert – DNIT publishes Technical Note No. 23

Paraguay’s National Directorate of Tax Revenue (DNIT) has released Technical Note No. 23, which introduces changes to XML fields, validations and more measurement units.

Key updates of XML fields

• The requirement for fields D208 (Type of recipient's identity document) and D210 (Identity document number) is removed if field D202 (Type of operation) is not B2F. A new rule is added stating that the recipient's identity doesn't need to be reported if field D201 (Nature of recipient) is equal to 1 (Taxpayer);
• The decimal limit for field E711 (Quantity of the product/service) is extended from 4 to 8 decimals;
• Field E791 (Electric Power Sector Group) can now appear up to 9 times instead of once;
• The observation for field E797 (Consumption) is clarified, referring to the difference between the current (E796) and previous (E795) readings;
• A new optional field, H018 ("Fused RUC"), is introduced for electronic billers.

Validation changes

• Validation D208e now requires the Electronic Referral Note to include the recipient's identity document type;
• Validation D210 removes the requirement to report the recipient's identity document number if they are not a taxpayer and the operation type is not B2F;
• New validation rules (D208f, D210b, D208g) are added for different identity document types based on the recipient's nature and the operation type;
• Field H001 eliminates the need to report fields related to the associated document for Withholding Vouchers;
• ID H018 and H18a ("Merged RUC") are now optional for electronic billers;
• Additionally, 30 new units of measurement for international trade have been added.

Implementation timelines

• Test environment available: 30 August 2024;
• Production environment available: 27 September 2024.