Compliance Alert – New taxpayer groups must comply with the e-invoicing mandate

Update: Compliance Alert – New taxpayer groups must comply with the e-invoicing mandate
Date: 2025-01-17

Paraguay issued DNIT General Resolution No. 21, establishing timelines for eight groups of taxpayers to start issuing all their tax documents electronically.

Once the date comes into effect, the authorization and stamping of the pre-printed or self-printed documents will lose their validity, and, therefore, taxpayers should no longer use them.

Taxpayers who are not ready to begin with the obligation can request an extension, and if approved, they would fall under the next group.

The request for an extension must be issued 30 business days before the obligation starting date for technical analysis by the SIFEN Team and submitted to the SIFEN Coordination for consideration. The decision will be notified through the "Marandu" Tax Mailbox and the email address declared in the taxpayer's RUC.

Effective Date Group Number of taxpayers
3 March 2025 11 499
2 June 2025 12 500
1 September 2025 13 500
1 December 2025 14 499
2 March 2026 15 500
1 June 2026 16 500
1 September 2026 17 500
1 December 2026 18 554
    Total: 4054

More information can be found below (in Spanish):

Resolución General DNIT No. 21

Have more questions? Submit a request