Paraguay e-invoice Marangatú SIFEN 2026-27 rollout

SIFEN e-invoicing mandate extended to September 2027

Paraguay tax authorities, National Directorate of Tax Revenues (DNIT), have confirmed the next waves (from wave number 19) of taxpayers to be obliged to issue e-invoices via the SIFEN National Integrated Electronic Invoicing System. This is a switch away from the existing pre-printed and numbers invoices system.

The waves will be:

• Group 19: 1 Jun 2026;
• Group 20: 1 Sep 2026;
• Group 21: 1 Dec 2026;
• Group 22: 1 Mar 2027
• Group 23: 1 Jun 2027;
• Group 24: 1 Sept 2027

Jan 2024: updated the original regulations

The latest Decree 872/2023 was issued December 2023 and came into effect from 1 January 2024. Key additions include:

• Requirement to note customer on e-invoice (B2C threshold PYG 35 m);
• New range of electronic sales receipts;
• Export sales requirements; and
• Revised definitions for transactions.

Paraguay electronic invoicing fully mandatory Jan 2025 for new taxpayers

The Paraguayan tax administration (SET) started the roll out in 2023 of  the roll out of sales and purchase e-invoice registration obligations – SIFEN National Integrated Electronic Invoicing System – based on its e-Kuatia platform. The updated regime is termed Marangatú, a pre-clearance e-invoice system.

The last tranche, new taxpayers, are expected to have adopted SIFEN by 1 January 2025.

e-Kuatia enables certified taxpayers to register their sales and self-billing invoices. This includes credit and debit notes, plus bills of lading. The data is then stored with SET. The system has been in place since August 2019 during pilot and voluntary use phases.

Check VAT Calc’s global live VAT invoice transaction and e-invoice reporting tracker to see where else real-time submissions of invoices is being implemented.

Issuing e-invoices

• To become certified and start issuing e-invoices, the following steps should be followed
• Obtain an e-signature from an state-approved provider
• Implement adequate electronic invoicing (eFactura) protocols around creating, issuing, receipt and storage of XML invoices
• Apply for recording and certification of invoices via Marangatú to SET for clearance and acceptance as a legal VAT invoice
• The customer must download the invoices and acknowledge acceptance or rational for rejection of the invoices
• B2C invoices should be e-filed through a different filing system

VAT Calc’s in real-time global Calculator and Auditor  services produce instant and accurate tax calculations into your ERP, billing, e-commerce or e-invoicing systems.

Central and South America e-invoicing