Paraguay Updates the Electronic Invoice Nomination Event: Changes Introduced in DNIT Technical Note No. 27

Paraguay’s National Directorate of Tax Revenue (DNIT) recently published Technical Note No. 27, which introduces modifications to Technical Manual Version 150 related to the Electronic Invoice Nomination Event within the country’s electronic invoicing system.

This change directly impacts how the recipient’s identification document type must be reported in certain fields of the electronic document. Therefore, companies issuing electronic invoices should review their configurations to ensure compliance with the regulation.

What changes does Technical Note No. 27 introduce?

The update modifies the GDE group (Electronic Invoice Nomination Event), specifically the nomination event format, by recategorizing the code corresponding to the identification document “Diplomatic Tax Exemption Card.”

Changes in the nomenclature

Recipient Identification Documents	Previous Nomenclature	New Nomenclature
Paraguayan ID	1	1
Passport	2	2
Foreign ID	3	3
Residence Card	4	4
Diplomatic Tax Exemption Card	5	6
Other	9	9

The main change is that the code assigned to the “Diplomatic Tax Exemption Card” has been updated from 5 to 6 within the catalog of recipient identification documents.

Fields affected by the update

The modification impacts the completion of two fields within the GDE group of the electronic invoice nomination event.

Field 1: Recipient Identification Document Type

Field: iTipIDRec
Data Type: Numeric
Condition: Mandatory when field GENFE004 = 2

Allowed values:

• 1 = Paraguayan ID
• 2 = Passport
• 3 = Foreign ID
• 4 = Residence Card
• 6 = Diplomatic Tax Exemption Card
• 9 = Other

Field 2: Description of the Identification Document Type

Field: dDTipIDRec
Data Type: Alphanumeric
Condition: Mandatory when field GENFE0010 is completed.

Values:

• 1 = “Paraguayan ID”
• 2 = “Passport”
• 3 = “Foreign ID”
• 4 = “Residence Card”
• 6 = “Diplomatic Tax Exemption Card”

If the value of field GENFE0010 is 9 (Other), the corresponding identification document type must be specified.

When does this update take effect?

DNIT established the following dates for the implementation of Technical Note No. 27:

• Testing environment availability: March 9, 2026
• Production environment availability: March 9, 2026

This means the change is already available in both testing and production environments, so companies should ensure their systems are updated to comply with the new nomenclature.

Maintaining tax compliance is critical for businesses

Technical updates in electronic invoicing systems may seem minor, but they directly impact the validation of electronic documents by the tax authority.

Having solutions that stay aligned with regulatory changes allows companies to:

• avoid errors in electronic document issuance
• comply with current tax regulations
• maintain uninterrupted operations

Need to ensure electronic invoicing compliance in Paraguay?

At LLB Solutions, we help companies and partners comply with tax regulations across the region through our localization solutions for Microsoft Dynamics 365 Business Central.

Our solution enables organizations to:

• Adapt Business Central to local tax requirements
• Stay up to date with regulatory changes
• Automate electronic invoicing processes
• Reduce the risk of tax compliance issues

👉 Contact us to learn how our localizations can help you comply with tax regulations across Latin America.

info@llbsolutions.com | Paraguay Localization