Paraguay
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.
Legal guide
B2B and B2C · DTE
Mandatory for designated taxpayersThe tax authority designates electronic issuers by resolution, in numbered groups, for example RG 105/2021, RG DNIT 21/2024 and RG DNIT 52/2026. Other taxpayers may join voluntarily; they must then issue all documents electronically within six months of their definitive stamp taking effect.
Official source: DNIT · e-Kuatia frequently asked questionsB2G · state contracts
Mandatory from 2 January 2026Suppliers that sign contracts with state bodies must issue electronic invoices for those contracts under RG DNIT 41/2025.
Official source: DNIT · e-Kuatia, electronic invoicing home pageDocument types
In forceDTE include the electronic invoice, export invoice, self-invoice, credit and debit notes, electronic dispatch note and several other vouchers, such as withholding vouchers. An electronic export invoice (FEE) is in a pilot phase under RG DNIT 59/2026.
Official source: DNIT · SIFEN general informationCancellation
Time-limitedAn e-Kuatia invoice can be cancelled up to 48 hours after SIFEN approves it; an e-Kuatia'i invoice up to 120 hours.
Official source: DNIT · e-Kuatia frequently asked questions
Timeline
-
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 -
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) - 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 numbersDocuments 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.