Electronic Export Invoice Paraguay

The Electronic Export Invoice is moving forward in Paraguay with the launch of a new pilot program by the National Directorate of Tax Revenue (DNIT), within the National Integrated Electronic Invoicing System (SIFEN).

Through DNIT General Resolution No. 59/2026, the tax authority designated six taxpayers to participate in this stage. The pilot program will allow the model applicable to export transactions to be implemented progressively.

This development is particularly relevant for exporting companies and organizations using ERP systems in Paraguay, as it provides an opportunity to closely monitor the evolution of electronic requirements that may affect their administrative, tax, and technology processes.

It is important to clarify that the launch of the pilot program does not create a general obligation for all exporters in Paraguay. The resolution specifically applies to the taxpayers designated to participate in this stage.

You can consult DNIT General Resolution No. 59/2026 directly.

What Does the Electronic Export Invoice Pilot Program Establish?

The program seeks to progressively implement the electronic invoicing model applicable to export transactions with a specific group of companies selected by the tax authority.

The Electronic Export Invoice is therefore entering a pilot stage within the SIFEN ecosystem before any potential broader implementation.

DNIT General Resolution No. 59/2026 designates the following participants:

Manufactura de Pilar S.A. – RUC 80002014
O.T.R. Import S.A. Comercial e Industrial – RUC 80019397
Fujikura Automotive Paraguay S.A. – RUC 80060473
Farmacéutica Paraguaya S.A. – RUC 80006276
COFCO International Paraguay S.A. – RUC 80002277
Frigorífico Concepción S.A. – RUC 80023325

Participation is therefore limited to the companies specifically designated by the DNIT for this pilot program.

What Are the Stages of the Pilot Program?

Annex I of the resolution contains the Pilot Program Participation Protocol and establishes four stages for the process:

Stage I: Context and Understanding

This first stage focuses on gaining an understanding of the operational model to be implemented.

Stage II: Development, Adaptation, and Testing

This stage includes the development, adaptation, configuration, and testing of the systems involved in the process.

Stage III: Fine-Tuning and Adjustments

This stage focuses on making the necessary fine-tuning and adjustments before moving to the production environment.

Stage IV: Production Issuance

The final stage involves issuing the Electronic Export Invoice in the production environment.

Details of the process can be found directly in Annex I of DNIT General Resolution No. 59/2026.

Is the FEE Already Mandatory for All Exporters?

No. This is one of the most important points for companies operating in Paraguay to understand.

DNIT General Resolution No. 59/2026 establishes a pilot program, so it should not be interpreted as the introduction of a general requirement for all Paraguayan exporters.

Three different scenarios should therefore be distinguished:

The launch of the pilot program.
The participation of the companies selected by the DNIT.
A potential future general requirement for other taxpayers.

The resolution establishing the pilot program does not set a date for general implementation for all exporters.

This gives companies that are not part of the pilot program an opportunity to stay informed about the evolution of the model and assess in advance any potential impact on their systems and business processes.

What Should Companies Using an ERP Review?

Although the pilot program does not establish a new general obligation for all exporters, its launch is an important development for organizations carrying out export operations from Paraguay.

From a technology and readiness perspective, LLB Solutions recommends paying close attention to:

The evolution of requirements established by the DNIT.
The integration of electronic invoicing processes with SIFEN.
The ERP system’s ability to adapt to future requirements.
Electronic documents associated with export transactions.
Future specifications and provisions published by the tax authority.

These recommendations should be understood as business and technology readiness measures, not as new obligations established by DNIT General Resolution No. 59/2026.

What If Your Company Uses Microsoft Dynamics 365 Business Central?

For organizations using Microsoft Dynamics 365 Business Central, developments related to SIFEN are particularly relevant because they may involve processes for generating and managing electronic tax documents.

The LLB Solutions Paraguay Localization documentation indicates that the solution incorporates tax and operational functionality for companies operating in Paraguay, including SIFEN electronic documents. Its documented scope also includes electronic export invoicing and XML generation in accordance with the SIFEN-defined schema.

The evolution of this pilot program should be analyzed by separating two aspects: the capabilities already included in the localization and any new technical requirements the DNIT may establish as a result of the pilot program.

This approach allows companies to identify whether their current processes may require adjustments in response to future tax or technology changes.

What Impact Could This Change Have on Companies in Paraguay?

The launch of the pilot program represents another step toward incorporating export operations into Paraguay’s electronic invoicing ecosystem.

However, the key message for companies at this stage is to prepare without confusing the pilot program with a general obligation.

The rollout of the Electronic Export Invoice should be closely monitored, particularly by exporting companies and organizations that manage their tax operations through ERP systems.

Future provisions, specifications, or requirements published by the DNIT will help determine what adjustments may be required and when they will need to be implemented.

Keep Your Business Central Ready to Operate in Paraguay

Having an ERP system prepared for local tax requirements helps companies manage their administrative and tax processes as regulations evolve.

The LLB Solutions Paraguay Localization for Microsoft Dynamics 365 Business Central includes functionality designed to address the country’s tax and operational requirements, including the management of electronic documents related to SIFEN.

Does your company use Microsoft Dynamics 365 Business Central and need to assess the impact of tax changes in Paraguay?

Talk to our team and learn how the LLB Solutions Paraguay Localization can help you manage your tax and electronic invoicing processes directly from Microsoft Dynamics 365 Business Central.

info@llbsolutions.com | Localización Paraguay