Paraguay Rolls Out E-Invoicing Schedule for New Taxpayer Groups
The National Directorate of Tax Revenues (DNIT) has published General Resolution No. 21/2024, announcing a structured timeline for the mandatory adoption of Electronic Tax Documents (DTEs) across new segments of the taxpayer population.
Phased Mandate by Taxpayer Group
Since March 2025, taxpayers have been required to issue their tax documents exclusively through electronic means, excluding the Virtual Withholding Voucher. The transition will occur in eight distinct waves, as follows:
- Group I (11): March 3, 2025
- Group II (12): June 2, 2025
- Group III (13): September 1, 2025
- Group IV (14): December 1, 2025
- Group V (15): March 2, 2026
- Group VI (16): June 1, 2026
- Group VII (17): September 1, 2026
- Group VIII (18): December 1, 2026
Obligations for New Registrants and State Suppliers
Under Article 9 of the resolution, all new legal entities registered in the RUC system as of April 1, 2025, must immediately issue their tax documents electronically, using either the E-Kuatia or E-Kuatia'i platforms.
Additionally, state suppliers are subject to a universal e-invoicing obligation from January 2, 2026, ensuring the digital standard extends throughout public procurement operations.
Compliance Notes
- Pre-printed documents or self-printer authorizations will cease to be valid after a taxpayer’s designated go-live date.
- Affected entities may submit a one-time request to defer their entry into the system (transferring to the next group) by filing at least 30 business days in advance (Article 2).
Businesses are strongly advised to review the full resolution and prepare system upgrades and staff training in advance of their group’s deadline.
There’s more you should know about global e-invoicing changes – learn more about the new and upcoming regulations.
