PARAGUAY: New Schedule of Implementation of Electronic Invoice

Ramón Frias
May 11, 2022

Resolution 105/2021 was issued by the tax administration of Paraguay (SET) with the purpose of establishing the new schedule of implementation of the electronic invoice in that country. This new resolution substitutes the provisions of previous resolution 95/2021 and basically establishes 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 10 stages that will start on July 1, 2022 for Supermarkets, specific retailers and other business that were already invoicing electronically since 2018, and will end on October 2024 when the last group of taxpayers will be required to start complying with the mandate. The SET has informed that taxpayers will be notified about their specific date for starting to issue electronic invoice via the fiscal mailbox and via a list that will be published on the website of the SET. Taxpayers may become early adopters of the mandate, from April 1, 2022. Resolution 105/2021 can be found in this link, and the list of taxpayers included on each group eventually will be found in this other link: https://ekuatia.set.gov.py

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Author

Ramón Frias

Ramon is a Tax Counsel on the Regulatory Analysis team at Sovos. He is licensed to practice law in the Dominican Republic and is a member of the Dominican Bar Association. He has a Certificate Degree from Harvard University as well as a J.D. from the Universidad Autonoma de Santo Domingo. Ramon has written a number of essays about tax administration and has won the first prize in the international essays contest sponsored by the Inter American Center of Tax Administrations (CIAT). Prior to joining Sovos, Ramon worked for more than 10 years in the Department of Revenue of the Dominican Republic where he served as Deputy Director. He is proficient in French and Spanish.
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