Paraguay

The tax authority (DNIT) issued a Decree on 27 September 2017 (N° 7795/17) including the creation of the National Electronic Invoicing System (SIFEN). From 2024 hereinafter, all taxpayers who voluntarily adopted the electronic invoicing regime are required to use this system to document their sales, purchases, transfers, etc. Starting in 2025, all companies incorporated in Paraguay must use the electronic invoicing system.

All legal entities established in 2025 and onwards must adopt the electronic invoicing system in accordance with the regulations of the National Electronic Invoicing System and the technical manual of said system.

This obligation is effective as of April 1, 2025 (Resolution 21/2024).