Subsecretaría de Estado de Tributación (SET).
e-Invoicing in Paraguay
Characteristics of the electronic invoice in Paraguay
Paraguay began the implementation of the electronic invoice system (SIFEN) also known as the E-KUATIA in 2017. The implementation is being performed on a gradual basis and will be adopted massively as the pilot plan in Decree NoN7795 progresses.
All companies that would like to begin electronically invoicing and have not been obligated can volunteer and register with the SIFEN since September 2019 according to Resolution 23/2019.
All companies that would like to begin electronically invoice can register with the SIFEN. Currently only those obligated by the compliance timeline must electronically invoice.
- Post-validation: must send the electronic document to the SET within 72 hours of issuance.
- Pre-validation: With the SET’s validation before sending to the recipient. It must contain a unique control code (CDC) used to validate the documents authenticity and to generate the necessary QR code for the KuDE format.
The transmission of data to the SET is performed through a regulated XML called the electronic document and the electronic tax document depending on whether it has been pre or post validated.
Must be digitally signed with a certificate issued by an authorized entity.
The company must be registered in the SIFEN system and pass a certification process.
The print format is called the KUDE.
Mandatory for issuers and recipients for 5 years.