buscar

Technology Update
Our present is the best guarantee for the future

The Electronic Invoice in Paraguay

09/09/2021

The implementation of the electronic invoice in Paraguay has been introduced by the Paraguayan Tax Authority (SET). The SETs main objective is to improve tax collection and eliminate tax fraud in the country. Companies will have to comply according to a phased timeline that began in 2017 with a voluntary phase. 

Table of Contents 

  • Sistema Integrado de Facturación Electrónica Nacional – SIFEN
  • Current status of the electronic invoice in Paraguay
  • Electronic Tax Documents (DTE) in Paraguay
  • Electronic Tax Document (DTE) Types 
  • DTE formats in Paraguay
  • KUDE – Graphic representation of the electronic invoice
  • Requirements to become an electronic invoice issuer 
  • How does the electronic invoice work in Paraguay?
  • Requirements to become a DTE issuer

 

Sistema Integrado de Facturación Electrónica Nacional – SIFEN 

The SIFEN system established the new Paraguayan tax ecosystem. The SIFEN uses the e-Kuatia platform to issue receive, validate and store DTE tax documents.   

The implementation of the electronic invoice has been implemented by the tax authority SET and looks to improve tax collection and to stop tax fraud in the country. The current electronic invoicing project in Paraguay began in 2017 and is composed of various phases: pilot, voluntary, and mandatory. 

 

Current status of the electronic invoice in Paraguay

The SIFEN system is currently in its voluntary compliance phase which commenced in August 2019. During this period electronic invoice issuers have been joining voluntarily as new DTEs and associated events are also incorporated. Recently, General Resolution nº 74 enabled more companies to voluntarily comply with this phase. 

 

Electronic Tax Documents in Paraguay (DTE)

DTEs are electronic tax documents that have been validated and approved by the SIFEN. They back tax credits and debits pertaining to VAT, as well as income and expenses pertaining to income taxes.  

 

Electronic Tax Document (DTE) Types 

Electronic sales vouchers
•    Electronic Invoice
•    Electronic Import Invoice
•    Electronic export Invoice
Complimentary Electronic Documents
•    Electronic Credit Note
•    Electronic Debit Note
Electronic Bill of Lading
Electronic Self-Invoice

 

DTE Formats in Paraguay 

There are two types of formats for DTEs depending on when they were validated.
DE: electronic documents (electronic invoice, electronic export invoice, electronic import invoice, electronic credit note, electronic debit note, electronic self-invoice, electronic bill of lading, other electronic documents) generated by an authorized electronic document issuer. 

DTE: is a DE or electronic document that has passed the validations to make it an official tax document and therefore is archived in the SIFEN and can be used for tax, commercial, accounting, and legal purposes. 

 

KuDE – Graphic Representation of the Electronic Invoice

When merchandise is being transferred or when a recipient cannot receive an electronic file a graphic representation of the XML called the KuDE should be delivered. The KuDE can be in printed or digital format and is an auxiliary tax document that details a transaction backed by an electronic document (DE). The KuDE must be stored for 6 months. 

En el caso de que traslados de mercancías o cuando el receptor no sea facturar electrónico, deberá entregarse una representación gráfica llamada KuDE. El KuDE puede ser entregado en formato impreso o digital. Se trata de un documento tributario auxiliar que expresa de manera simplificada una transacción que ha sido respaldada por un DE. El KuDE debe conservarse en un plazo mínimo de 6 meses. 

 

How Does the Electronic Invoice Work in Paraguay?

  • Electronic invoices are created in an XML format and must register the seal attached to each document. 
  • Every electronic document must include the digital signature and the control code to guarantee its authenticity.
  • The invoice issuer must issue electronic documents to the tax authority for validation. 
  • When the SIFEN receives them it will validate them making them into DTEs. As DTEs they can be used to back VAT credits and debits, as well as goods and services sales, and expenses for income taxes. 
  • The electronic invoice only has legal value when validated and authorized by the SET.
  • The electronic invoice issuer must inquire about the result of the validation process through the web service enabled by the tax authority. 
  • When the buyer is an electronic recipient the invoice issuer must send DTEs through web services, e-mail, or make it available in an available application for download. The recipient must also accept or reject received DTEs and detail the reason for the latter case. 
  • When a buyer is not an electronic recipient, the invoice issuer must deliver a graphic representation of the document in a physical format, or send a digitalized version through e-mail, or make it available for download. 

DTEs must be stored, and their integrity, confidentiality, and accessibility must be guaranteed. 

 

Requirements to become a DTE issuer

  • To be enabled by the tax authority as an electronic invoice issuer. 
  • To receive the digital certificate for certification service providers, to guarantee the authenticity, integrity, and non-repudiation for (DE) electronic documents issued, as well as include the tax id of the issuer (RUC).
  • To have adequate technical support for the invoice to enable the issuance, reception, and storage of invoices. 
  • To comply with the mandatory tests in the SET’s test environment, to guarantee that the data in DEs is of satisfactory quality. 
  • To receive the authorization and digital stamp for DTEs through the Marangatu tax management system, using the confidential user access code. Users must ensure they are up to date on their tax obligations and have an active RUC. 
  • To solicit the taxpayer security code (CSC) to the SET for the generation of the QR code to be printed on the KuDE associated to a DE. 
     

Electronic Invoicing Solutions Adapted to your needs. 

EDICOM is an international e-invoicing provider, offering global data integration solution for companies. One of these solutions is the international electronic invoicing platform adapted to the legal and technical specifications of any country where your business or clients may operate. 

One of the many advantages of this solution is its scalability, which enables the implementation of new tools to meet its client’s needs. Another advantage is its global capability since the platform adapts to the specifications of each country where you or your clients may operate. 

Would you like to find out more?


Ask for information.

Tags

Cloud Computing B2B Cloud Platform EDI ASP-SaaS e-Invoicing GDSN VMI EMCS VAN OFTP2 AS2 Certification Authority Digital Signature Outsourcing SLA Software EDICOM Events Expert Chat SaaS-ASP Corporate Information HUB GS1 CFDI PAC APP Associated Facturae Data Sync NOM151 partners EDICOM Retail public administrations Acreditations Web Portal EDI NF-e einvoicing Partner Web Portal SAP EDI Health Edicomdata ediwin CRP EBI Facture Demat ei Payroll Portal EDI Travel B2B EDICOMNet edi logistics SAFT-PT Ticket Portal Avaluos business@mail EDI Manufacturers CT-e NFS-e TSD UE 1169/2011 epayrolls SEPA factura electronica Conservazione Sostitutiva edi automotive customer support center comprobante de pago CAE rg1169 e-billing DTE e-awb fattura pa comprobantes fiscales electrónicos UE 1169/201 report nfc-e einvo contabilidad electronica CFE comprobante fiscal electronico Portail Chorus compliance eAWB xml-cargo peppol edicom air iata e-cargo facturación electrónica IVA Cargo-XML EDICOMAir SUNAT Perú SEE Business Mail Payrolls recibos de sueldo EDI Auto b2g eprocurement IVA ELECTRÓNICO sii PCRDD SII AEAT Expert Analysis Switzerland NHS edi academy comercio exterior EDICOM LTA sat event TURKEY paperless OFTP EDI Web facture électronique dématérialisation fiscale carrefour colombia CFDI Nóminas DIAN México SAF-T VAT Poland DESADV ASN Fatture B2B Costa Rica Chorus Pro AIFE facture électronique en France Administration Publique en France facture électronique en Europe moda Italia interoperabilidad suministro inmediato de información european union digitalización settore sanitario openpeppol european einvoicing global einvoicing electronic invoice billentis report informe billentis factura electrónica ecuador edicom sii norway VAT compliance tax administration franco-german einvoicing españa air freight sector UNCTAD aviso de expedición Advanced Shipped Notice Despatch Advice peppol network peppol standards peppol european union chile tendencias interoperability interconexión chorus factuurcongress SINTEL Brasil interoperabilidade foreign trade nhs e-procurement strategy peppol access point e-procurement trends digitization digital transformation SaaS edicomsii MMOG/LE latam global einvociing cybersecurity EDI financeiro white paper factura electrónica colombia fintech Govein fashion eIDAS e-archiving ebimap SME EDICOMLta e-commerce EDI financiero russia fattura b2b B2B e-Invoicing GDPR RTIR FACe FACeB2B portugal blockchain ItalyNSO B2G e-Invocing business@mailPharma vat compliance ar EDIHOSP GOVEIN19 EDICOMSignADoc

Follow us on

  • linkedin
  • rss