Paraguay

PY

Paraguay's tax authority (DNIT) runs SIFEN, the national electronic invoicing system, in which designated or voluntary issuers send signed XML tax documents for validation; it is national and not linked to Peppol.

Guide reviewed .

Invoicing and electronic documents

SIFEN (Sistema Integrado de Facturación Electrónica Nacional)

The national electronic invoicing system run by the DNIT. Validation by SIFEN decides whether a document is accepted for tax purposes. Paraguay does not use Peppol.

Documentos Tributarios Electrónicos (DTE) in XML with the issuer's digital signature · Official source: DNIT · SIFEN general information

e-Kuatia and e-Kuatia'i

The two ways to issue in SIFEN. e-Kuatia is for medium and large taxpayers, which build their own software to the DNIT technical specification. e-Kuatia'i is a free solution for small issuers with a single issuance point.

DTE XML through own software (e-Kuatia) or the DNIT's free solution (e-Kuatia'i) · Official source: DNIT · how to become an electronic issuer

KuDE

The printed or digital representation of an electronic document. An issuer must provide it when the buyer is not an electronic issuer; the buyer can check the document with its CDC code or QR code.

Graphic representation with CDC and QR code · Official source: DNIT · e-Kuatia frequently asked questions

In Paraguay the obligation is personal: the DNIT names taxpayers by RUC in resolution annexes, each group with its own start date. Check whether a taxpayer appears in a designation resolution, or in the DNIT's published list of electronic issuers, before assuming paper invoices are still allowed; see the e-Kuatia page. Suppliers to the State must issue electronically regardless of group.

SIFEN validates every DTE, and that validation decides its tax effect. Paraguay has no Peppol Authority, so a Peppol document does not replace a SIFEN DTE. Small issuers can use the free e-Kuatia'i solution. Larger ones build or buy software that follows the DNIT technical documentation; see SIFEN information.

Timeline

  1. State suppliers must invoice electronically

    The obligation applies to contracts with the public bodies covered by Law 7021/2022.

    Official source: DNIT · e-Kuatia, electronic invoicing home page
  2. Group 19 starts

    The first of the groups designated by RG DNIT 52/2026 must issue electronically.

    Official source: DNIT · RG DNIT 52/2026, Annex I (group 19)
  3. Upcoming at review

    Group 24 starts (announced)

    The last group designated by RG DNIT 52/2026 must issue electronically.

    Official source: DNIT · RG DNIT 52/2026, Annex VI (group 24)

Peppol in Paraguay

Directory participants
Not recorded
Document families
Not recorded

Peppol Authority: OpenPeppol.

Peppol Directory data as of .

How to read these numbers

Documents on Peppol

No document-support data has been published for this country.

Registrations over time

No registration history has been published for this country.

Registration dates in the current Directory snapshot.

Participants

No participants are recorded for this country in the Directory snapshot. This does not establish absence from Peppol.