Paraguay publishes new Decree regulating e-invoicing obligations

Paraguay publishes new Decree regulating e-invoicing obligations

Paraguay continues to forward in expanding its mandatory e-invoicing system (SIFEN - National Integrated Electronic Invoicing System). The government has published Decree 872/2023 further regulating the issuance of electronic tax documents, also known as “DTE” (Documento Tributario Electrónico).


The newly published Decree will take the place of the current and less detailed e-invoicing regulation, starting January 1, 2024.

Paraguay is currently expanding mandatory e-invoicing to selected taxpayers. The ongoing mandatory implementation calendar, published in 2021, covers eight groups with its start date on January 2023 and conclusion on October 2024. More taxpayers are expected to be included over the upcoming months and years, as the system expands.


Among the several updates to the country’s e-invoicing system brought forth by the new Decree, the following are highlighted:

  • New types of e-documents were added to the list of DTEs: Exchange E-invoice, RESIMPLE E-receipt (Simplified Domestic Corporate Income Tax Regime), E-ticket for Entry to Public Concerts, IRP E-receipt (Individual Income Tax), Donation E-receipt, Import E-receipt, Perception E-receipt, and Cash E-receipt.
  • Obligation of identifying the customer on B2C e-invoices when the operation exceeds the following amounts:
    • From January 1, 2024: ****PYG 35mil (approx. USD 4,700) or its equivalent in foreign currency
    • From January 1, 2025: ****the threshold is reduced to PYG 7mil (approx. USD 900) or its equivalent in foreign currency
  • Updates to existing definitions and inclusion of new ones, as well as further regulating several stages of the e-invoicing process, such as the enablement of taxpayers as e-invoice issuers and the events registered in the SIFEN by the issuer, recipient or the tax authority.
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