| Update: | Compliance Alert – The DNIT publishes Technical Note No. 24, on the nomination of electronic invoicing |
| Date: | 2025-01-02 |
The National Directorate of Tax Revenues DNIT of Paraguay, published Technical Note No. 24, which modifies the validation rule on data that identifies the recipient of the Electronic Document.
Validation modified by Technical Note No. 24
For field D208c: "Type of identity document of the incorrect recipient for the grand total of the operation in guaraníes", the amount in Paraguayan Guarani (PYG) of the electronic invoice, required to report the identity of the customer in B2C commercial operations, is modified, as shown in the following table:
| ID | Validation Message | CODE | Obervation | E |
| D208c | Type of document ID of the wrong receiver for the operation total in guaranies | 1321 | If the type of transaction is different to medical samples (D011≠13). The type of document ID of the receiver can not be (D208≠5) when the operation total amount in guaranies (when it is foreign currency) or the operation total amount (currency is PYG) is equal or greater than 7.000.000 (F023 >=7.000.000 or F014>= 7.000.000) | R |
Therefore, it is mandatory to inform the ID number of the recipient when the value of the electronic invoice is greater than seven million guaraníes (7,000,000), otherwise it will generate rejection of the document.
Which Decree sets the limit for issuing unnamed invoices in B2C transactions?
Technical Note 24 has been issued in order to comply with Numeral 2 of Article No. 6 of Decree No. 872/2023, which provides:
"Article 6.- Form of issuance of the Electronic Invoice. The electronic invoice must be issued in the following ways:
"2. In B2C commercial transactions, the identity of the customer must be reported in the Electronic Invoice when the transaction exceeds the following amounts:" "ii) The sum of 7,000,000.- (seven million guaraníes) or its equivalent in foreign currency, as of January 1, 2025. Without prejudice to the fact that in operations with amounts less than what is established, the recipient who requires it may be identified."
This constitutes a reduction in the limit for issuing unnamed invoices in B2C operations, since General Resolution No. 23/2019 had set it at 60,000,000 guaraníes, except for deliveries of medical samples by importers or national laboratories, which were not subject to this limit.
Timeline
Date made available for the Test Environment on January 1, 2025.
Date made available for the Production Environment on January 1, 2025.
More information: Technical Note No. 24/2024.