The tax administration of Paraguay (SET) has issued Resolution 105/2021, which provides a new schedule for the deployment of the electronic invoicing in that country. The terms of former resolution 95/2021, which established a new calendar for the implementation of the e-invoicing requirement utilizing the SIFEN platform (National Integrated System of Electronic Invoicing), are replaced by the contents of this new resolution.
To that end, Resolution 105/2021 has determined that the mandate will be implemented in ten stages, beginning on July 1, 2022, for supermarkets, specific retailers, and other businesses that have been invoicing electronically since 2018, and ending on October 1, 2024, when the final group of taxpayers will be required to comply with the mandate. From April 1, 2022, taxpayers may become early adopters of the mandate.
Effective date: 1 July 2022