Countries › Paraguay › Guide › 16. What is normal abroad but not here › Electronic invoicing replaces pre authorised paper invoices

Electronic invoicing replaces pre authorised paper invoices

Last verified: 2026-10-28 · Status: Changing

Abroad, businesses often print their own invoices or use any billing software. In Paraguay, invoices have long needed a tax authority authorisation (timbrado), and the DNIT is now moving taxpayers to mandatory electronic invoicing through SIFEN in groups until 1 September 2027. Once a group's date arrives, its paper timbrado loses validity the next day.

USD figures use PYG 5,868.31 per US dollar, the Banco Central del Paraguay reference quotation for 28 October 2026 (planilla de cotizaciones). Conversions are for orientation only.

Key facts

Start date of the last mandatory e invoicing group under RG 52/2026	2027-09-01 dateResolución General DNIT 52/2026, as of 2026-05-06 · pending
Mandatory e invoicing for state suppliers from	2026-01-02 dateResolución General DNIT 41/2025, as of 2026-01-02 · in force
BCP reference rate, PYG per US dollar, 28 October 2026	5868.31 PYGBCP planilla de cotizaciones, as of 2026-10-28 · in force

The rule

1. Mandatory e invoicing by groups. Resolución General 52/2026 designates about 3,000 more taxpayers as electronic invoicers, in six groups starting on 1 June 2026, 1 September 2026, 1 December 2026, 2 March 2027, 1 June 2027 and 1 September 2027, and partially amends Resolución General 21/2024. From each group's start date, the authorisation and timbrado of the group's pre printed or self printed documents lose validity from the next day. Taxpayers are notified through the Marandu tax mailbox.
Cost to do it: No DNIT fee stated; budget a certified invoicing software provider.
Example: A taxpayer in group III must issue electronic invoices from 1 December 2026; its pre printed invoices are invalid from 2 December 2026. / Not applicable.Resolución General DNIT Nº 52/2026 (announced by the DNIT on 6 May 2026), under the SIFEN rules of Decreto Nº 872/2023, Annex (groups I to VI), 2026-05-06 official text · verified 2026-10-28 · changed: Resolución General DNIT Nº 52/2026 (May 2026) added six groups of mandatory electronic invoicers with start dates from 1 June 2026 to 1 September 2027.

2. State suppliers first. All consultants, contractors and suppliers of the State under art. 2 of Ley 7021/2022 must issue electronic invoices for contracts with state bodies from 2 January 2026, and remain bound to SIFEN even after they stop supplying the State.
Cost to do it: No DNIT fee stated; software and integration costs.
Example: A foreign group bidding on a public tender must be an authorised electronic invoicer before invoicing the contract. / Not applicable.Resolución General DNIT Nº 41/2025 (applies from 2 January 2026), whole resolution, as summarised by the DNIT, 2026-01-02 official text · verified 2026-10-28

Group	Start date
I	1 June 2026
II	1 September 2026
III	1 December 2026
IV	2 March 2027
V	1 June 2027
VI	1 September 2027

SIFEN groups under Resolución General DNIT 52/2026

Worked example

A foreign distributor's Paraguayan subsidiary receives a Marandu notice that it is in group IV. It signs with an invoicing software provider, completes SIFEN enablement, and stops using its pre printed timbrado invoices after 2 March 2027.

Step by step

Check the Marandu mailbox and the RG 52/2026 annex lists for your RUC.
Choose an invoicing software provider and plan the integration with your billing systems.
Complete SIFEN enablement before the group date.
Stop using pre printed invoices the day after the group date.

Common traps

Keeping paper invoice stock: the timbrado lapses the day after the group's start date.
Assuming state supplier status is temporary: SIFEN duties stay after the last public contract (RG 41/2025).
Missing the notice: designations are notified through Marandu, not by post.

Sources

← Stamped accounting books, a registered accountant and a legal reserve

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