Regulatory updates - Paraguay

The National Directorate of Tax Revenues (DNIT) released General Resolution No. 21/2024, where the schedule establishing the mandatory issuance of Electronic Tax Documents (DTE) for new groups of taxpayers can be accessed.

Following Article 1 of the Resolution, taxpayers falling under the groups below must exclusively issue their tax documents by electronic means, except for the Virtual Withholding Voucher.

• Group I (11): From March 3, 2025;
• Group II (12): From June 2, 2025;
• Group III (13): From September 1, 2025;
• Group IV (14): From December 1, 2025;
• Group V (15): From March 2, 2026;
• Group VI (16): From June 1, 2026;
• Group VII (17): From September 1, 2026;
• Group VIII (18): From December 1, 2026.

In addition, Article 9 provides that, as of April 1, 2025, new legal entities registered in the RUC (unique taxpayer identification number) must issue their documents only electronically through the E-Kuatia or E-Kuatia'i systems.

Furthermore, businesses should consider the following:

• The authorization of pre-printed documents or self-printers will lose validity from the day following the corresponding mandatory date;
• Taxpayers may request, on a one-time basis, an extension to move to the immediately subsequent group, at least 30 business days in advance (Article 2);
• State suppliers must issue all their tax documents electronically from January 2, 2026 (Article 7).

For more official information, it is recommended to consult the full text of General Resolution DNIT No. 21/2024 available at www.dnit.gov.py

Paraguay issued DNIT General Resolution No. 21, which designates new groups of taxpayers as electronic billers, corresponding to the Medium and Large Taxpayer categories.

A total of 4,054 taxpayers will be required to issue all their tax documents electronically (except for the Virtual Withholding Voucher):

• March 3, 2025: Group 11 (499 taxpayers)
• June 2, 2025: Group 12 (500 taxpayers)
• September 1, 2025: Group 13 (500 taxpayers)
• December 1, 2025: Group 14 (499 taxpayers)
• March 2, 2026: Group 15 (500 taxpayers)
• June 1, 2026: Group 16 (500 taxpayers)
• September 1, 2026: Group 17 (500 taxpayers)
• December 1, 2026: Group 18 (554 taxpayers)

The resolution provides that the authorization and stamping of the pre-printed or self-printed documents of taxpayers included in groups 11 to 18 will lose validity as of the day following the date of the corresponding obligation’s commencement.

The Resolution allows for requesting an extension of 30 business days before the start date of the obligation that corresponds to it. This can be done only once and by noting the entry into the next group.

The application will be submitted to technical analysis by the SIFEN Team and submitted to the SIFEN Coordination for consideration, whose determination (approval or rejection) will be notified through the "Marandu" Tax Mailbox and the email address declared in the taxpayer's RUC.

More information can be found below (in Spanish):

• Resolución General DNIT No. 21
• Anexo I
• Anexo II
• Anexo III
• Anexo IV
• Anexo V
• Anexo VI
• Anexo VII
• Anexo VIII

According to the regulation, newly registered legal entities in the Single Taxpayer Registry (RUC) are mandated to use electronic invoices ("E-Kuatia" or "E-Kuatia'i") exclusively for invoicing purposes.

With the enforcement of this mandate, DNIT will cease the issuance of “timbrados*” for new legal entities through any other means besides electronic invoices.

This requirement does not extend to the issuance of the Virtual Retention Voucher, offering an exception within the framework of the new taxpayer category introduced by the resolution.

The effective commencement date for the new obligation is 1 January 2025.

* “Timbrado” is a process of intervention by the Tax Administration prior to the printing of documents that have tax effects, such as invoices.