Tax Authority
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.
Obligation
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.
Fiscal Control
- 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.
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.
Digital Signature
Must be digitally signed with a certificate issued by an authorized entity.
Administrative Procedures
The company must be registered in the SIFEN system and pass a certification process.
Print format
The print format is called the KUDE.
Archiving
Mandatory for issuers and recipients for 5 years.
Links of Interest
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Common questions
What is a DE?
A DE, or electronic document is generated by an issuer authorized the Paraguayan tax authority (SET). Examples of a DE include electronic credit notes, electronic debit notes, electronic self-invoice, electronic waybill and other electronic documents.
What is a DTE?
A DTE is a DE that has passed all the validations established by the SET and have been reported to the SIFEN, making them official tax documents that can be used as legal evidence for tax, commercial, accounting, and judicial purposes.
What documents can be issued electronically through the SIFEN?
- Factura electrónica – Electronic invoice
- Factura electrónica de exportación – Electronic export invoice
- Factura electrónica de importación – Electronic import invoice
- Auto factura electrónica – Electronic self-invoice
- Nota de crédito electrónica – Electronic credit note
- Nota de débito electrónica – Electronic debit note
- Nota de remisión electrónica – Electronic waybill
Implementation of e-Invoicing around the world
The technical and legal requirements for e-Invoicing are different in each country. If you want to know the details and tax obligations of any particular country, just click on the map or choose a country from the dropdown list.
Related resources
Related news about e-invoices in Paraguay
The Electronic Invoice in Paraguay
Get to know how the Paraguayan electronic invoicing system (SIFEN) Works.
Paraguay Begins a Pilot Program for the New Ekuatia’I Electronic Invoicing System
The pilot program will test the functionality of the new Fiscal document issuance system called the E-KUATIA