New revised timeframes published for the implementation of e-invoicing
The tax administration in Paraguay (SET) have issued some revised timeframes around e-invoicing in the country. Resolution 105/2021 replaces the former resolution 95/2021, outlining a new proposed schedule.
Paraguay aims to implement the e-invoicing mandate in a phased approach, incorporating ten stages, using the National Integrated System of Electronic Invoicing.
The new resolution has outlined some key dates:
• 1st July 2022- the mandate is expected to start for certain sectors (such as specific retailers, and other businesses who had already been deploying e-invoicing);
• 1st October 2024- the last group of taxpayers will take up mandatory e-invoicing;
• 1st April 2022- voluntary e-invoicing becomes possible.
The timeframes demonstrate Paraguay’s intention to implement e-invoicing across the country over a period of 2 years, allowing affected entities to gradually transition to the new e-invoicing system.
The Paraguay tax authorities aim to keep taxpayers informed as to when they should start e-invoicing, via a fiscal mailbox and the SET website.
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