e-Invoicing in Paraguay

It is a document issued and digitally signed by the electronic invoicer that has not yet been approved by the SET. As a result, it cannot be used to support VAT debit or credit, as well as income, costs, and expenses when declaring Income Taxes.

It is the DE transmitted to the SET, validated, and approved by SIFEN, which can be used to support VAT debit and credit, as well as income, costs, and expenses when declaring Income Taxes. Conforming to the regulations governing these taxes, the cited document is available for public consultation on the E-Kuatia portal, through SIFEN Web Service, or via the Marangatu System.

The following documents can be issued electronically:

1. Comprobantes de Ventas Electrónicos/Electronic Sales Receipts: 

• Factura Electrónica (FE)/Electronic Invoice.  
• Autofactura Electrónica (AFE)/Electronic self-invoice.  

2. Documentos Complementarios Electrónicos/Electronic Supplementary Documents: 

• Nota de Crédito Electrónica (NCE)/Electronic Credit Note.  
• Nota de Débito Electrónica (NDE)/Electronic Debit Note.  
• Nota de Remisión Electrónica (NRE)/Electronic Remittance Note.  

3. Boleta de Venta Electrónica (BVE)/ Electronic Sales Receipt - Ekuatia´i 
4. Boleta RESIMPLE Electrónica (BRE)/Simple Electronic Receipt - Ekuatia´i

The electronic invoicer must keep all DEs and DTEs they have issued, received, and transmitted in their invoicing system, for the statute of limitations established in the Tax Law. This ensures the integrity, confidentiality, accessibility, or subsequent consultation of these documents, in spite of the fact that the taxpayer may keep such documents for a longer period of time than the one established. In the same way, electronic archives of the events of the DTE issued or received and events of  non-use of the DE number must be kept. Non-electronic invoicing taxpayers must keep, in physical or digital form, the KuDEs of received DEs for the same period.
 

The electronic invoicer can request the cancellation of the Electronic Invoice up to 48 hours after the date and time approval of the DTE by SIFEN, and for the cancellation of other documents up to 168 hours (7 days) after the date and time of approval of the DTE. As a result, the DTE is permanently recorded as "canceled" in SIFEN. The DTE canceled by the issuer will have no legal or tax validity to support tax debit and/or tax credit, as well as income, costs and/or expenses. 

For the cancellation of an approved Electronic Invoice, which has an associated Nota de Crédito Electrónica (Electronic Credit Note) or Nota de Débito Electrónica (Electronic Debit Note), the associated DTE must be previously canceled.  Once the DTE has been canceled, this situation is permanent and cannot be modified. In this case, the canceled DTE must remain unaltered and intact, which cannot be used again, and must be kept for the statute of limitations period established in the Tax Law.

Once digitally signed and approved by the Tax Administration with an approval transaction number, Documentos Electrónicos (DE)/Electronic Documents acquire the status of Documentos Tributarios Electrónicos (DTE)/Electronic Tax Documents with legal validity, evidentiary support, and tax implications.
 

The KuDE has tax validity to support the tax debit and credit, as well as income, costs, and/or expenses, as long as it exists and fully matches the DTE entered into SIFEN, regardless of the obligation to keep them for the statute of limitations of the tax period.
 

If the DE sent to SIFEN does not pass the validations for approval, SIFEN will indicate the date and time of rejection, along with the code and message of the first identified error in the DE. In case the tax generating event has already occurred,  a correction to the electronic file of the ED may be made, reusing the same CDC of the rejected DE and submitting it again for validation as many times as necessary until a approval of use is obtained.

After the DTE is approved, the issuer must send or arrange the new KuDE or the new electronic file of the DTE to the recipient. Similarly, the SIFEN will reject the DE received when the issuer’s or recipient’s RUC is canceled at the time of issuance of the DE, in B2B transactions.
 

It is an electronic signature certified by an accredited provider, created using means that the holder keeps under exclusive control so that it is linked solely to the holder and the data it refers to, allowing the later detection of any modification and verification of the holder's identity, preventing from not knowing the integrity of the document, its authorship and avoiding its repudiation.
 

A Virtual Invoice is a sales receipt issued by the taxpayer through the Marangatu System, while an Electronic Invoice is a Documento Electrónico (DE)/electronic document with a digital signature and is in an XML format. Therefore, once approved in SIFEN, it becomes a Documento Tributario Electrónico (DTE)/Electronic Tax Document with legal validity, evidentiary support, and tax implications.
 

E-Kuatia´i is a free electronic invoicing solution aimed at taxpayers that will be issuing a low volume of electronic documents. Provided by the SET, it includes basic products and services such as issuance, approval, sending, consultation, and archiving of Documentos Tributarios Electrónicos (DTE). The SET will provide, free of charge, the certificate and digital signature for signing Documento Electrónico (DE)  issued in this solution.
 

The Sistema Integrado de Facturación Electrónica Nacional (SIFEN), or National Integrated Electronic Invoicing System in English, is the system through which Comprobantes de Ventas (Electronic Sales Receipts), Documentos complementarios (Supplementary Documents), and Notas de Remisión (Remittance Notes), and other documents with tax implications that can be issued electronically are issued, received, validated, approved, and consulted.