ParaguayBusiness guide · Paraguay

Electronic invoicing in Paraguay (SIFEN): the 2026-2027 schedule and how to prepare your company

SIFEN in Paraguay: days your group has left under the DNIT schedule (RG 21/2024, RG 52/2026), what changes on your start date and e-Kuatia vs e-Kuatia'i.

In this article

Example: one invoice before and after integrating with SIFEN

Stamped paper · example 7 min per invoice

  1. 1Sale in the systemOrder entered
  2. 2Invoice by hand4 min
  3. 3Copy and filing1 min
  4. 4Accounting entryTyped again: 2 min

Integrated (e-Kuatia) · example under 1 min

  1. 1Sale in the systemOrder entered
  2. 2XML + signatureAutomatic, seconds
  3. 3SIFEN validationApproved or rejected
  4. 4KuDE with QREmailed to the customer: 0 min
Illustrative example: with 30 invoices a day, 7 minutes each is 3.5 hours of typing daily; integrated, you only review rejections. Measure your operation before deciding.

The official schedule

≈ 3,000

more taxpayers designated by DNIT General Resolution 52/2026, in groups 19 to 24 (June 2026 to September 2027).

Source: DNIT, Dnit designa nuevos facturadores electrónicos
GroupStartResolution
11 to 143 Mar 2025 to 1 Dec 2025 (already in force)RG 21/2024
15 · 16 · 172 Mar 2026 · 1 Jun 2026 · 1 Sep 2026 (in force)RG 21/2024
19 · 201 Jun 2026 · 1 Sep 2026 (in force)RG 52/2026
18 and 211 Dec 2026RG 21/2024 and RG 52/2026
222 Mar 2027RG 52/2026
231 Jun 2027RG 52/2026
241 Sep 2027RG 52/2026

How long do I have? Pick your group

Your group (the DNIT notifies it via Marandu)
…days to your start dateStart: 2026-12-01 · RG 21/2024 · RG 52/2026

The DNIT notifies your group through the Marandu tax mailbox. If you supply the State, also check RG DNIT 41/2025 (contracts under Law 7,021/2022). Texts and annexes: e-Kuatia resolutions, DNIT.

What changes on your start date

  1. Everything electronic. Invoices, credit and debit notes are valid only if they go through SIFEN. Sole exception: the virtual withholding receipt.
  2. Paper expires. Pre-printed or self-printed stamping lapses the next day. Before that, report the numbering used and cancel those stampings.
  3. Cancelling has a deadline. In e-Kuatia: 48 hours to cancel an invoice and 168 hours for other documents.

e-Kuatia or e-Kuatia'i

Criterione-Kuatia (integration)e-Kuatia'i (DNIT portal)
Who issuesYour ERP or system, via web servicesA person, from the browser
SignatureCertificate from a provider accredited by the Ministry of Industry and Commerce (Law 6,822/2021)Free qualified certificate at DNIT offices
DevelopmentYes: XML, signature, testing and contingencyNo
VolumeHigh, no double entryLow; each invoice typed by hand
Data for reportingStays in your system, ready for dashboardsMust be downloaded
FitsDistributors, retail, lenders, e-commerceProfessionals and shops with few invoices

Who issues

e-Kuatia (integration)
Your ERP or system, via web services
e-Kuatia'i (DNIT portal)
A person, from the browser

Signature

e-Kuatia (integration)
Certificate from a provider accredited by the Ministry of Industry and Commerce (Law 6,822/2021)
e-Kuatia'i (DNIT portal)
Free qualified certificate at DNIT offices

Development

e-Kuatia (integration)
Yes: XML, signature, testing and contingency
e-Kuatia'i (DNIT portal)
No

Volume

e-Kuatia (integration)
High, no double entry
e-Kuatia'i (DNIT portal)
Low; each invoice typed by hand

Data for reporting

e-Kuatia (integration)
Stays in your system, ready for dashboards
e-Kuatia'i (DNIT portal)
Must be downloaded

Fits

e-Kuatia (integration)
Distributors, retail, lenders, e-commerce
e-Kuatia'i (DNIT portal)
Professionals and shops with few invoices
Decision rule: if your invoice starts inside another system or you issue dozens a day, the portal falls short fast.

e-Kuatia or e-Kuatia'i? Answer 3 questions

1. How many establishments or issuing points do you have?
2. How many invoices do you issue per day?
3. Does the invoice start in an ERP, sales system or e-commerce?
Your pathe-Kuatia'i, the DNIT's free portalFew invoices and a single point: typing them in the portal is reasonable and needs no development.Example: 5 invoices a day × 3 min in the portal = 0.25 h a day of manual typing.

Checklist for your path: e-Kuatia'i, the DNIT's free portal

Example integration

Example e-Kuatia integration, deliveries every 2 weeks

  1. Week 1-2Inventory and signatureDocument mapping, ERP data and certificate.KPI: valid certificate and closed document list
  2. Week 3-4XML, signature and KuDEGeneration, signing and submission in the test environment.KPI: 100 % of test cases approved in test
  3. Week 5-6Assisted productionGo-live, alerts and retirement of paper stampings.KPI: % of documents rejected per week

Official sources

See also: Business intelligence in Paraguay · AI and data in Paraguay

Frequently asked questions

Who must invoice electronically in Paraguay in 2026?

Taxpayers designated by the DNIT in groups 15 to 18 (General Resolution 21/2024) and 19 to 21 (General Resolution 52/2026), with start dates between March and December 2026. The DNIT notifies each taxpayer through the Marandu tax mailbox.

What happens on the day my obligation starts?

You must issue all tax documents exclusively in electronic format, with the sole exception of the virtual withholding receipt. The authorization and stamping of your pre-printed or self-printed documents expire the following day.

What is the difference between e-Kuatia and e-Kuatia'i?

e-Kuatia is the integration path: your own system (or a vendor's) generates the documents and submits them to SIFEN. e-Kuatia'i is the web platform run by the DNIT, designed for issuing without building your own software.

How do I get the electronic signature for invoicing?

For e-Kuatia integration you need a certificate from a Certification Service Provider accredited by the Ministry of Industry and Commerce. For e-Kuatia'i, the Qualified Electronic Signature Certificate is processed free of charge at DNIT tax offices.

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