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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
Se aplica a
B2B, B2C, B2G
December 1, 2026
Próximo plazo de fase
Group 21 joins SIFEN 1 Dec 2026
¿Me aplica?
Dos preguntas. La regla del establecimiento permanente es donde la mayoría de las empresas extranjeras se equivocan.
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.
Fases y a quién afectan y cuándo
Una sola fecha oculta todo el despliegue. Esta es la secuencia completa.
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
Los datos técnicos
Las normas, el ámbito y las fechas que definen el mandato, de un vistazo.
Ámbito de operaciones
B2B, B2C, B2G
Modelo
Clearance (DNIT approval)
Formatos
SIFEN XML (DTE, digitally signed)
Región
Americas
ESTADO
Live now
Ámbito
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.
Sanciones y periodo de gracia
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.
Fuentes
Official sources checked on 21 September 2026:
Preguntas frecuentes
¿Qué es el mandato de facturación electrónica en este país?
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.
¿Cuándo pasa a ser obligatoria la facturación electrónica en este país?
Status: Live now. Next key date: Group 21 joins SIFEN 1 Dec 2026 (December 1, 2026).
¿Quién debe cumplir con la facturación electrónica en este país?
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.
¿Qué formato de factura electrónica se exige en este país?
SIFEN XML (DTE, digitally signed). Model: Clearance (DNIT approval).
¿Cuáles son las sanciones por incumplimiento en este país?
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
Noticias, guías y resoluciones etiquetadas para este país.
Read the full Paraguay guide
El análisis completo de VATabout: legislación, elección de plataforma y detalles de declaración.
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