New Taxpayers Required to Issue Electronic Invoices in Paraguay – 2026

Electronic invoicing in Paraguay 2026 will become mandatory for new groups of taxpayers designated by the National Directorate of Tax Revenue (DNIT). Through General Resolution DNIT No. 52, the entity established the implementation schedule for 3,000 companies that must issue their tax documents exclusively in electronic format.

Mandatory Dates for Electronic Invoicing in Paraguay 2026

A total of 3,000 taxpayers were incorporated into the mandatory electronic invoicing scheme. The dates established for each group are as follows:

Group	Mandatory Date	Number of Taxpayers
Group 19	June 1, 2026	500
Group 20	September 1, 2026	500
Group 21	December 1, 2026	500
Group 22	March 2, 2027	500
Group 23	June 1, 2027	500
Group 24	September 1, 2027	500

The resolution also establishes that the authorization and stamping of pre-printed or self-printed documents will lose validity starting the day after the mandatory compliance date assigned to each taxpayer.

Is It Possible to Request an Extension?

Yes. The resolution allows taxpayers to request a one-time extension of up to three months after the assigned start date.

To do so, taxpayers must submit a formal request to the DNIT at least thirty business days in advance, explaining the reasons for the request and attaching the required documentation.

The required documents include:

• Copy of the taxpayer’s and legal representative’s identification document.
• Third-party authorization letter, if applicable.
• Commitment letter and implementation schedule signed by the taxpayer and the technology provider.

The request will be technically evaluated by the SIFEN Team and later reviewed by the SIFEN Coordination, who will notify the approval or rejection through the “Marandu” tax mailbox and the email registered in the taxpayer registry (RUC).

The Importance of Preparing in Advance

The adoption of electronic invoicing involves operational, tax, and technological adjustments. For this reason, many companies are implementing solutions integrated with Microsoft Dynamics 365 Business Central to automate processes and ensure regulatory compliance.

Having a solution adapted to each country’s tax requirements helps reduce risks, optimize processes, and improve administrative management across Latin America.

More Information

The official resolution and the complete list of taxpayers included can be consulted directly on the official website of the DNIT Paraguay.

The implementation of electronic invoicing in Paraguay 2026 represents a significant change for affected companies, making the use of the right technological solution essential to ensure tax compliance.

Does your company need to adapt to the new tax requirements in Paraguay?

At LLB Solutions, we help companies implement electronic invoicing solutions integrated with Microsoft Dynamics 365 Business Central to optimize tax compliance across Latin America.

info@llbsolutions.com | Localización Paraguay