Paraguay: New Timeline for Implementation of the e-Invoicing Mandate

Ramón Frias
November 16, 2021

The tax administration of Paraguay (SET) has issued a new resolution 95/2021 establishing the deadlines for certain taxpayers to start issuing electronic invoices and for others to join to the voluntary program that has been running for a while. According to this new resolution, all taxpayers that are part of the pilot program as indicated in Annex 2 of the Resolution, will be required to exclusively start issuing electronic invoices by January 1, 2022. The taxpayers that are part of Annex 3, and that are currently part of the “voluntary phase” of the deployment will be required to exclusively start issuing electronic invoices by April 1, 2022.

For comparison, Annex 1 of the Resolution, lists taxpayers that are now enabled to become voluntary electronic invoicers. These taxpayers can start issuing electronic documents any time from now, but will be required to fully comply with the deadline set by the tax administration. Under this mandate, all sales invoices, import invoices, self invoices, export invoices, credit notes, debit notes, dispatch guides, and withholding receipts should be issued electronically.

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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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