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.

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.

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.

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.