Paraguay Extends Rollout Through 2027

Paraguay has provided greater certainty around the future of its mandatory e-invoicing programme, confirming a new series of taxpayer onboarding waves that will extend the country's SIFEN rollout through to September 2027.

 The update was formalised through General Resolution DNIT No. 52, issued by the National Directorate of Tax Revenues (DNIT), which designates approximately 3,000 additional taxpayers to join the country's electronic invoicing framework over the next 18 months.

Under the revised schedule, six new implementation waves have been established. The next groups of taxpayers will be required to begin issuing Electronic Tax Documents (DTEs) from June 2026, September 2026, December 2026, March 2027, June 2027 and September 2027 respectively.

The announcement provides businesses with a clearer roadmap than many e-invoicing programmes currently offer, allowing organisations to plan implementation projects further in advance while providing tax authorities with a structured approach to onboarding new participants.

The resolution also introduces a degree of flexibility into the rollout process. Taxpayers that encounter implementation difficulties may apply for a one-time extension of up to three months, subject to approval by the DNIT and the submission of a formal implementation plan.

For businesses operating in Paraguay, the announcement reinforces the importance of reviewing implementation timelines and readiness plans. While the rollout remains phased, the latest resolution confirms that the country's transition towards mandatory electronic invoicing will continue steadily through 2027.

Sources:

Thomson Reuters / Pagero – Paraguay Regulatory Update (May 2026)

VAT Update – Paraguay Extends SIFEN E-Invoicing Mandate to September 2027

GoSocket – New Groups of Taxpayers Designated as Electronic Invoice Issuers

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