Unabhängig.
·
Global.
·
Praktisch.
TOOLS · Tracker
E-Invoicing & ViDA Mandate Tracker
The deadline, format, and obligation for every country with an active or upcoming e-invoicing mandate — in one place, updated as rules change. No sign-up.
FREE · NO SIGN-UP
← Alle Mandate
PY
Paraguay e-invoicing
Americas · Clearance (DNIT approval)
Last updated September 21, 2026
Clearance through SIFEN: each DTE is digitally signed and approved by the DNIT, with over 2 billion DTEs processed by January 2026. RG DNIT 52/2026 sets the closing calendar – group 20 joined 1 Sep 2026, group 21 follows 1 Dec 2026, and groups 22–24 land on 2 Mar, 1 Jun and 1 Sep 2027. One extension of up to three months is possible on written request at least 30 working days ahead.
Live now
Gilt für
B2B, B2C, B2G
December 1, 2026
Nächste Phasenfrist
Group 21 joins SIFEN 1 Dec 2026
Betrifft mich das?
Zwei Fragen. Bei der Regel zur festen Niederlassung machen die meisten ausländischen Unternehmen Fehler.
Roughly how big is the business?
Is your business established in Paraguay – a company, branch, or fixed establishment there?
Not in scope for Paraguay
With no establishment and no RUC, SIFEN does not reach you – imports are documented on the buyer's side. Revisit if you register locally or start supplying the Paraguayan state.
RUC-registered – designation decides, not size
A foreign business holding a Paraguayan RUC is inside the system the moment the DNIT designates it – the resolutions name taxpayers, not establishment types. Selling to the state already requires SIFEN. Check the RG DNIT 52/2026 annex for your RUC rather than assuming you are outside.
In scope – check your group in RG DNIT 52/2026
Smaller taxpayers come in through groups 19–24: 1 Jun and 1 Sep 2026 have passed, 1 Dec 2026 is next, then 2 Mar, 1 Jun and 1 Sep 2027. The free e-Kuatia'i tool covers low-volume issuers. If the dates are impossible, one extension of up to three months can be requested in writing at least 30 working days before your date.
In scope – you are likely already on SIFEN
Larger taxpayers were designated in groups 1–18 (2022–2025), and every state supplier or contractor has needed SIFEN since 2 Jan 2026. If you were named in RG DNIT 52/2026, check your group's date – group 21 joins 1 Dec 2026 – and remember your paper timbrado dies the day after it.
Phasen und wer wann betroffen ist
Ein einzelnes Datum verbirgt den gesamten Rollout. Hier ist die vollständige Abfolge.
2022 – 2025
Groups 1–18 – pilot to large and medium taxpayers
Phased SIFEN rollout under Decreto 872/2018 and Ley 6380/2019, designated group by group from RG 105/2021 onward.
Done
2 January 2026
State suppliers and contractors
All suppliers and contractors to the state must issue through SIFEN (RG DNIT 41/2025, under Ley 7021/2022).
Done
1 June 2026
Group 19
First of the six groups designated by RG DNIT 52/2026 (≈ 3,000 taxpayers in total across groups 19–24).
Done
1 September 2026
Group 20
Pre-printed and self-printed timbrado lost validity the following day. One extension of up to 3 months was available on prior written request.
Done
1 December 2026
Group 21
Next SIFEN wave under RG DNIT 52/2026; paper timbrado lapses the day after.
Next
2027
Groups 22–24 – final waves
Group 22 on 2 Mar 2027, group 23 on 1 Jun 2027 and group 24 on 1 Sep 2027 complete the RG DNIT 52/2026 calendar.
Future
Die technischen Fakten
Die Standards, der Anwendungsbereich und die Termine, die das Mandat bestimmen – auf einen Blick.
Transaktionsumfang
B2B, B2C, B2G
Modell
Clearance (DNIT approval)
Formate
SIFEN XML (DTE, digitally signed)
Region
Americas
STATUS
Live now
Anwendungsbereich
Electronic tax documents (DTE) issued through SIFEN, phased by DNIT-designated taxpayer groups since 2022. State suppliers and contractors have been obliged since 2 Jan 2026; RG DNIT 52/2026 designates around 3,000 further taxpayers across groups 19–24, running to September 2027. Issuers use e-Kuatia integrations or the free e-Kuatia'i tool.
Sanktionen und Übergangsfrist
General Ley 125/91 sanctions. The sharper penalty is practical: from each group's start date, pre-printed and self-printed timbrado documents lose validity the following day, so paper invoicing simply stops being legal.
Quellen
Official sources checked on 21 September 2026:
Häufig gestellte Fragen
Was ist das E-Rechnungs-Mandat in diesem Land?
Clearance through SIFEN: each DTE is digitally signed and approved by the DNIT, with over 2 billion DTEs processed by January 2026. RG DNIT 52/2026 sets the closing calendar – group 20 joined 1 Sep 2026, group 21 follows 1 Dec 2026, and groups 22–24 land on 2 Mar, 1 Jun and 1 Sep 2027. One extension of up to three months is possible on written request at least 30 working days ahead.
Ab wann ist die E-Rechnung in diesem Land verpflichtend?
Status: Live now. Next key date: Group 21 joins SIFEN 1 Dec 2026 (December 1, 2026).
Wer muss die E-Rechnung in diesem Land einhalten?
Electronic tax documents (DTE) issued through SIFEN, phased by DNIT-designated taxpayer groups since 2022. State suppliers and contractors have been obliged since 2 Jan 2026; RG DNIT 52/2026 designates around 3,000 further taxpayers across groups 19–24, running to September 2027. Issuers use e-Kuatia integrations or the free e-Kuatia'i tool.
Welches E-Rechnungs-Format ist in diesem Land erforderlich?
SIFEN XML (DTE, digitally signed). Model: Clearance (DNIT approval).
Welche Sanktionen drohen bei Nichteinhaltung in diesem Land?
General Ley 125/91 sanctions. The sharper penalty is practical: from each group's start date, pre-printed and self-printed timbrado documents lose validity the following day, so paper invoicing simply stops being legal.
Latest e-invoicing coverage – Paraguay
Nachrichten, Leitfäden und Urteile zu diesem Land.
Read the full Paraguay guide
Die vollständige VATabout-Tiefenanalyse: Gesetzgebung, Plattformauswahl und Meldedetails.
✉
Bleiben Sie den Mehrwertsteueränderungen voraus.
Don't miss crucial VAT developments that could impact your business or practice.
Regionen
© 2026 VATabout. Alle Rechte vorbehalten.