Paraguay Activates New Investment Incentives Regime (Law 7,548/2025)

Paraguay Expands Mandatory Electronic Invoicing to New Taxpayer Groups

DNIT Resolution 52/26 extends Paraguay’s compulsory electronic invoicing programme to six additional taxpayer groups between June 2026 and September 2027. Group 20 became subject to mandatory electronic invoicing on 1 September 2026, while the next phase will begin on 1 December.

18 September 2026

Paraguay is moving further towards the universal use of electronic tax documents. General Resolution DNIT No. 52/26 designates six additional groups of taxpayers as mandatory electronic invoicers and establishes a phased implementation calendar running from June 2026 to September 2027.

Group 20 entered the system on 1 September

Under the new timetable, Group 19 became subject to mandatory electronic invoicing on 1 June 2026 and Group 20 followed on 1 September. Group 21 will enter the system on 1 December 2026, with Groups 22, 23 and 24 scheduled for 2 March, 1 June and 1 September 2027 respectively.

Affected taxpayers must issue their tax documents exclusively in electronic form through either e-Kuatia, the transactional system, or e-Kuatia’i, the free solution provided by the tax administration, depending on the technical and regulatory requirements applicable to each taxpayer. The virtual withholding receipt remains outside the general obligation.

Paper authorisations cease after the mandatory start date

Once a taxpayer reaches its compulsory start date, existing authorisations and stamping for pre-printed or self-printed documents lose validity from the following day. Before entering the electronic system, taxpayers must communicate the numbering already used and cancel non-electronic tax documents in accordance with DNIT procedures.

The measure is therefore more than a change in invoice format. Businesses included in the new groups need to ensure that accounting systems, invoicing software, customer data and internal procedures are ready before their assigned date.

A limited extension can be requested

Resolution 52/26 also modifies the rules for extensions. Taxpayers that will join the transactional e-Kuatia system may request, once only, an extension of up to three months. The application must be filed at least 30 business days before the scheduled start date and must include supporting reasons, an implementation timetable and documentation signed by the taxpayer and its software developer.

DNIT will evaluate each request technically and notify its decision through the Marandu tax mailbox. An extension is therefore not automatic and should not be treated as a substitute for preparing the migration in advance.

Electronic invoicing is becoming the standard

The resolution forms part of DNIT’s broader programme to expand the National Integrated Electronic Invoicing System (SIFEN). The tax authority states that the gradual incorporation of taxpayers is intended to improve traceability, authenticity and integrity of tax documentation while reducing irregularities associated with physical invoices.

For foreign-owned companies operating in Paraguay, the practical point is straightforward: electronic invoicing should increasingly be treated as part of the standard tax-compliance infrastructure rather than as a regime limited to the country’s largest taxpayers.