Paraguay: Expanded list of taxpayers required to issue electronic invoices

The tax administration designated new large and medium taxpayers as issuers of electronic invoices.

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January 14, 2025

The tax administration (DNIT) on December 30, 2024, issued resolution 21/2024, which designates new large and medium taxpayers as issuers of electronic invoices. The DNIT classified those taxpayers into eight additional groups, each assigned a date to comply with the electronic invoicing mandate according to the following schedule:

  • Group 11: March 3, 2025
  • Group 12: June 2, 2025
  • Group 13: September 1, 2025
  • Group 14: December 1, 2025
  • Group 15: March 2, 2026
  • Group 16: June 1, 2026
  • Group 17: September 1, 2026
  • Group 18: December 1, 2026
  • Government suppliers: January 2, 2026 (if not included in previous groups)

The above-mentioned taxpayers must issue their tax documents exclusively electronically, except for the virtual withholding receipt.

The DNIT website (www.dnit.gov.py) will provide the list of taxpayers in each group and also will notify them via the tax mailbox known as “Marandu.” The resolution permits these taxpayers to request a one-time extension of 30 business days before their obligation begins. They can submit a note to request entry into the next group, providing valid reasons and relevant documents.

In addition, the resolution states that from April 1, 2025, new taxpayers registered as legal entities in the unique taxpayer registry (RUC) can only issue their tax documents electronically through E-Kuatia'i System, excluding the virtual withholding receipt. From this date, the National Directorate of Tax Revenues will not provide stamps for non-electronic generation means to new legal entity taxpayers, except for the virtual withholding receipt.
 

For more information, contact a KPMG tax professional:

Philippe Stephanny | philippestephanny@kpmg.com

Ramon Frias | ramonfrias@kpmg.com

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