E-Invoice in Paraguay
The Paraguayan government has approved the start of a trial program to test the functionality of the new financial document issuing system called E-KUATIA. The Paraguay Tax Authority (SET) will select taxpayers to participate in the probationary program.
E-KUATIA is a system offered to taxpayers to facilitate the issuance and delivery of electronic financial documents and to ensure the gradual and sustainable adoption of the integrated electronic invoicing system (SIFEN).
E-KUATIA provides online service on the website of the Paraguay Tax Authority (SET) and on the e-Kuatia web portal.
It is possible for taxpayers to obtain the following electronic financial documents using E-KUATIA:
Electronic Sales Receivables (CVE):
Electronic Invoice (FE).
Self-billing invoice (AFE).
Electronic vending ticket (BVE).
Simple electronic sales ticket (BRE).
Free Electronic Documents (DCE):
Electronic credit rating (NCE).
Electronic debt note (NDE).
Bill of Lading (NRE).
Prerequisites required by the Paraguayan government to work in the E-KUATIA system
To issue electronic tax documents, a taxpayer must meet the following requirements:
♦ Must have a digital certificate issued by an authorized certification authority.
♦ Request registration as an electronic invoice issuer through the Marangatu system with your secret user code, which will only work if you are fully complying with your taxpayer obligations. Your RUC must also be active.
Advantages of the E-KUATIA system
There is no need to print documents for physical archiving via the E-KUATIA system. SET will digitally store all information in electronic tax documents.
The E-KUATIA system will be available 7 days a week, 14 hours a day.
The issuance of electronic tax documents will contribute to the transparency and traceability of economic transactions.
New electronic invoice issuers
Electronic invoice in Paraguay is consolidated through the “Integrated National Invoicing System” (SIFEN) managed by SET. The collective adoption process is currently in the “Voluntary Adoption Phase”, which started in August 2019. Recently, with the general decision numbered 74, the payroll limit of those issuing invoices for this stage was increased.