The government of Paraguay has released General Resolution No. 95 to extend the number of taxpayers that need to issue electronic invoices under the SIFEN (Sp.: Sistema Integrado de Facturación Electrónica Nacional) regime.
The companies that took part in the pilot program and those allowed to implement e-invoicing voluntarily will have to join the SIFEN regime and start issuing e-invoices on a mandatory basis. The timeline is as follows:
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1 January 2022 for 14 companies that were part of the initial pilot (see the complete list);
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1 April 2022 for the remaining 246 companies (see the complete list).
As to the rest of the taxpayers, they will be able to join the e-invoicing regime on a voluntary basis, as long as they fulfil the requirements set by the Tax Administration SET.
Resolution einvoicing: unofficial translation
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