Resolution 105/2021 issued by the tax administration of Paraguay (SET) establishes the new schedule of implementation of the electronic invoice in that country. This new resolution substitutes the provisions of previous resolution 95/2021 establishing a new calendar for the deployment of the e-invoicing mandate using the SIFEN platform (National Integrated System of Electronic Invoicing). For that purpose, the resolution 105/2021 has determined to deploy the mandate in ten stages that will start on July 1, 2022, for Supermarkets, specific retailers, and other businesses that were already invoicing electronically since 2018, and will end on October 1, 2024, when the last group of taxpayers will be required to start complying with the mandate. Taxpayers may become early adopters of the mandate, from April 1, 2022.
The SET has informed that taxpayers will be notified about their specific starting date to issue electronic invoices via the fiscal mailbox and a list that will be published on the website of SET (https://ekuatia.set.gov.py).
