Paraguay: New Schedule of Implementation of Electronic Invoice

Ramón Frias
January 28, 2022

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 (

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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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