Paraguay

2026-05-19

Roll-out for issuance of Electronic Tax Documents continues through 2026-2027

The National Directorate of Tax Revenues (DNIT) of Paraguay has designated six groups of taxpayers to begin issuing electronic tax documents, with the first group starting as early as June 1, 2026.

The DNIT of Paraguay issued General Resolution DNIT No. 52, which designated 3,000 taxpayers to start issuing their tax documents electronically.

These taxpayers have been assigned start dates based on the group that they belong to:

Group 19: June 1, 2026
Group 20: September 1, 2026
Group 21: December 1, 2026
Group 22: March 1, 2027
Group 23: June 1, 2027
Group 24: September 1, 2027

Taxpayers in these groups must discontinue the use of pre-printed or self-printed as their applicable start date.

The Resolution presents the possibility of requesting a one-time extension which can be up to three months from the starting date of the requirement. Those who wish an extension must submit a note to the DNIT at least thirty business days prior to the start date, stating the reasons and attaching the following documentation:

Copy of civil identity card of the taxpayer, Legal Representative and authorized third party, if applicable.
Authorization note to third parties, if applicable.
Letter of commitment and implementation schedule, signed by the taxpayer and the IT developer, which must be legible, clear and consistent between the dates proposed by both.

The request will be subject to technical analysis by the SIFEN team and submitted to the SIFEN Coordination for consideration. he determination — whether approval or rejection — will be communicated through the "Marandu" Tax Mailbox and to the email address on file in the taxpayer's RUC (Registro Único del Contribuyente, Paraguay's unique taxpayer registry).

The resolution together with the annexes of obligors can be consulted at the following link: General Resolution DNIT No. 52

2026-05-19

Roll-out for issuance of Electronic Tax Documents continues through 2026-2027

The National Directorate of Tax Revenues (DNIT) of Paraguay has designated six groups of taxpayers to begin issuing electronic tax documents, with the first group starting as early as June 1, 2026.

The DNIT of Paraguay issued General Resolution DNIT No. 52, which designated 3,000 taxpayers to start issuing their tax documents electronically.

These taxpayers have been assigned start dates based on the group that they belong to:

Group 19: June 1, 2026
Group 20: September 1, 2026
Group 21: December 1, 2026
Group 22: March 1, 2027
Group 23: June 1, 2027
Group 24: September 1, 2027

Taxpayers in these groups must discontinue the use of pre-printed or self-printed as their applicable start date.

The Resolution presents the possibility of requesting a one-time extension which can be up to three months from the starting date of the requirement. Those who wish an extension must submit a note to the DNIT at least thirty business days prior to the start date, stating the reasons and attaching the following documentation:

Copy of civil identity card of the taxpayer, Legal Representative and authorized third party, if applicable.
Authorization note to third parties, if applicable.
Letter of commitment and implementation schedule, signed by the taxpayer and the IT developer, which must be legible, clear and consistent between the dates proposed by both.

The request will be subject to technical analysis by the SIFEN team and submitted to the SIFEN Coordination for consideration. he determination — whether approval or rejection — will be communicated through the "Marandu" Tax Mailbox and to the email address on file in the taxpayer's RUC (Registro Único del Contribuyente, Paraguay's unique taxpayer registry).

The resolution together with the annexes of obligors can be consulted at the following link: General Resolution DNIT No. 52

2026-05-19

Roll-out for issuance of Electronic Tax Documents continues through 2026-2027

The National Directorate of Tax Revenues (DNIT) of Paraguay has designated six groups of taxpayers to begin issuing electronic tax documents, with the first group starting as early as June 1, 2026.

The DNIT of Paraguay issued General Resolution DNIT No. 52, which designated 3,000 taxpayers to start issuing their tax documents electronically.

These taxpayers have been assigned start dates based on the group that they belong to:

Group 19: June 1, 2026
Group 20: September 1, 2026
Group 21: December 1, 2026
Group 22: March 1, 2027
Group 23: June 1, 2027
Group 24: September 1, 2027

Taxpayers in these groups must discontinue the use of pre-printed or self-printed as their applicable start date.

The Resolution presents the possibility of requesting a one-time extension which can be up to three months from the starting date of the requirement. Those who wish an extension must submit a note to the DNIT at least thirty business days prior to the start date, stating the reasons and attaching the following documentation:

Copy of civil identity card of the taxpayer, Legal Representative and authorized third party, if applicable.
Authorization note to third parties, if applicable.
Letter of commitment and implementation schedule, signed by the taxpayer and the IT developer, which must be legible, clear and consistent between the dates proposed by both.

The request will be subject to technical analysis by the SIFEN team and submitted to the SIFEN Coordination for consideration. he determination — whether approval or rejection — will be communicated through the "Marandu" Tax Mailbox and to the email address on file in the taxpayer's RUC (Registro Único del Contribuyente, Paraguay's unique taxpayer registry).

The resolution together with the annexes of obligors can be consulted at the following link: General Resolution DNIT No. 52

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Regulatory updates - Paraguay

Roll-out for issuance of Electronic Tax Documents continues through 2026-2027

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Roll-out for issuance of Electronic Tax Documents continues through 2026-2027

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Roll-out for issuance of Electronic Tax Documents continues through 2026-2027

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E-Invoicing/CTC Model:

Mandatory Infrastructure:

Mandatory Format:

Mandatory for Issuing:

Mandatory for Receiving:

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Archiving Abroad:

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