Paraguay e-invoice Marangatú SIFEN 2025-26 rollout

SIFEN e-invoicing mandate extended from March 2025

Paraguay tax authorities, National Directorate of Tax Revenues (DNIT), have confirmed the next waves (from wave number 11) 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 tax authorities have named over 4,000 taxpayers affected by this latest wave, which is phased in between April and June to obtain the necessary password for eKuatia. They then start issuing e-invoicing between June and August 2024.

The waves will be:

• Group 11: March 2025
• Group 12: June
• Group 13: September
• Group 14: December
• B2G taxpayers not already registered: January 2026
• Group 15: March
• Group 16: June
• Group 17 September
• Group 18: December

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