Paraguay phased electronic invoicing in 2022; fully mandatory by October 2024
The Paraguayan tax administration (SET) is to roll out 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. A select number of medium and larger sized taxpayers will have to start complying this year in pilot companies being required to submit their invoices from 1 July 2022. Voluntary compliance was available for other taxpayers from 1 April 2022.
From 1 January 2023, there will be up to 10 waves of taxpayers to be identified and required to switch to SIFEN. This will be completed by 1 October 2024.
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.
- 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
Central and South America e-invoicing
|Country||Date||Comments (click for details)|
|Argentina||2003||e-Factura Electronic Authorization Code system|
|Bolivia||Dec 2021||SFE Pre-clearance model|
|Brazil||2005||Nota Fiscal Electronic NF-e|
|Chile||2001||DTE tax invoice|
|Colombia||Nov 2020||e-invoice CUFE|
|Dominican Republic||2023||Mandatory e-invoicing phased introduction|
|Ecuador||2014||SFEP VAT e-invoicing|
|El Salvador||2022||2019 pilot of govt pre-clearance model; 2021 completion target|
|Mexico||2011||Pre-clearance e-invoice CFDI|
|Panama||2021||SFEP VAT e-invoicing with third-party agent required|
|Paraguay||2022||Marangatú, a pre-clearance e-invoice system started 1 Jan 2022|
|Peru||2010||Pre-clearance invoice; requirement for approved e-invoice agent|
|Uruguay||2019||CFE pre-clearnance e-invoicing|