PARAGUAY: New Schedule of Implementation of Electronic Invoice

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