The Paraguayan legal entities (self-employed with RUC as well) registered as new taxpayers with the National Directorate of Tax Revenue (DNIT) can issue their invoices only electronically.

The measure, which comes into effect April 1, is part of the DNIT’s implementation process for the electronic invoicing system.

Through General Resolution No. 21 of December 30, 2024, the DNIT designated 4,052 taxpayers as electronic invoices and established the schedule for issuing documents exclusively electronically.

The designated taxpayers, corresponding to the medium and large categories, were divided into eight groups (they are individualised in annexes I to VIII of the resolution) to begin the process in March and complete it in December 2026.

The first group began on March 3; the second will begin on June 2; the third will begin on September 1; and the fourth will begin on December 1.

The fifth group will start on March 2, 2026; the sixth on June 1; the seventh on September 1; and the eighth on December 1.

Furthermore, it is stipulated that starting January 2 of next year, state suppliers must issue all their tax documents exclusively electronically, except for the virtual withholding receipt.

The DNIT resolution also provides that, starting April 1, 2025, legal entities (company or corporation) registered as new taxpayers in the Single Taxpayer Registry (RUC) may issue their tax documents only electronically, through the E-Kuatia System or the E-Kuatia’i System, except for the virtual withholding receipt.

“To this end, as of the date mentioned above, the National Directorate of Tax Revenue will not issue stamps from generation methods other than electronic for new legal entity taxpayers, except for the one corresponding to the virtual Withholding Voucher,” the resolution establishes, according to ABC. 

According to the DNIT, the E-Kuatia system is intended for medium and large companies to submit electronic tax documents to the National Integrated Electronic Billing System (Sifen).

In turn, the E-kuatia’i is intended for small taxpayers, those with a single establishment, a single point of issue, and an electronic signature (Qualified Electronic Signature Certificate), which the DNIT issues free of charge. 

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