Paraguay's tax authority has set 1 September 2026 as the day a further batch of taxpayers loses the right to issue paper invoices. The instrument is General Resolution DNIT No. 52/2026, signed on 5 May 2026, which designates six new groups of electronic invoicers and fixes a start date for each. Group 20 is the one whose clock runs out in about a month.
What Resolution 52/2026 Sets
The resolution amends General Resolution DNIT No. 21/2024 and extends the rollout of SIFEN, Paraguay's national electronic invoicing system, with a staggered calendar:
| Group | Mandatory from |
|---|---|
| 19 | 1 June 2026 |
| 20 | 1 September 2026 |
| 21 | 1 December 2026 |
| 22 | 2 March 2027 |
| 23 | 1 June 2027 |
| 24 | 1 September 2027 |
Each group holds roughly 500 taxpayers, so the six together cover on the order of 3,000 businesses. Group 19 has been in the mandatory regime since June. Once a taxpayer's date arrives, the authorization and stamping of pre-printed or self-printed documents lapses the following day, so the old invoice pad stops being a legal fallback rather than merely being discouraged.
The Notification Runs Through Marandu
Here is the detail that catches people out. DNIT does not publish a general call-up telling businesses they are in Group 20. It notifies each designated taxpayer individually through Marandu, the electronic tax mailbox tied to the RUC.
A mailbox nobody opens is the practical risk. If your Paraguayan company is administered from abroad, or your accountant checks Marandu only around filing dates, a designation can sit unread until the deadline has passed. There was a safety valve, but it has effectively closed for this group: taxpayers could request a single extension of up to three months, and the request had to be filed at least thirty business days ahead of the start date. For 1 September, that window ran out in late July.
e-Kuatia or e-Kuatia'i
Two routes exist, and the choice is mostly about volume. The transactional system, e-Kuatia, suits businesses that already run an ERP or billing software and can integrate with SIFEN through web services. The free solution, e-Kuatia'i, is DNIT's own tool for taxpayers issuing modest volumes who would rather not build anything.
Both satisfy the obligation. Virtual withholding certificates sit outside it. Separately, since 2 January 2026, anyone contracting with the state as a supplier, contractor or consultant has been required to issue electronically under General Resolution No. 41/2025, independent of which group they fall into.
What This Changes for Foreign-Owned Structures
Nothing here touches the headline that brings most readers to Paraguay. The territorial system stands: genuinely foreign-source income remains outside Paraguayan income tax, and this resolution is an administrative rule about how local invoices are issued, not a rate change or a new levy.
It matters if you actually invoice inside Paraguay. That means a local company billing Paraguayan clients, or a sole trader with a RUC issuing local invoices. A US LLC billing clients abroad is not issuing Paraguayan tax documents and is not affected. If you are unsure which description fits your setup, our guide to the RUC and Paraguayan tax filing draws the line, and the company formation guide covers what a local entity commits you to.
The wider direction is worth reading correctly. Paraguay is digitizing its revenue administration steadily, the same machinery behind the crypto reporting duty and the country's OECD ambitions. Territorial taxation is not going anywhere, but the assumption that a Paraguayan structure runs quietly on paper is expiring. Compliance there is increasingly systematic, and the tax system overview sets out how the pieces fit.
US citizens and green-card holders: none of this alters your position. The United States taxes worldwide income on the basis of citizenship, so Paraguayan residency does not exempt you. The FEIE and foreign tax credits reduce the bill in some cases; only renunciation ends the obligation, and that carries its own exit-tax consequences.
Frequently Asked Questions
How do I know whether I am in Group 20?
Check the Marandu mailbox linked to your RUC. DNIT notifies designated taxpayers individually there rather than by public announcement, so an unread mailbox is the most common way a business discovers the obligation too late. Your Paraguayan accountant can confirm the designation and the assigned date.
Does electronic invoicing mean I now pay more tax?
No. Resolution 52/2026 governs the format in which tax documents are issued, not what is owed. Rates are unchanged and the territorial treatment of foreign-source income is unchanged. What shifts is that local invoicing becomes structured data reaching DNIT in near real time.
I have a Paraguayan RUC but bill only foreign clients. Am I caught?
Generally no, because the obligation attaches to issuing Paraguayan tax documents. That said, designation follows the taxpayer record, not your client list, so the safe move is to check Marandu rather than assume. Confirm with your accountant before concluding you are outside it.
What happens if the deadline passes and I have done nothing?
Your authorization for pre-printed documents lapses, which means invoices issued afterwards on the old basis are not properly documented. That exposes the business to contravention penalties and puts the deductibility of the affected operations in question for the counterparty as much as for you.
Running a Paraguayan entity from abroad? We can look at whether your structure is in scope and what it needs before September. Get in touch.
Disclaimer: This article is general information, not individual tax, legal or accounting advice. Paraguayan tax rules change and their application depends on your circumstances. Verify current requirements with DNIT or a qualified Paraguayan adviser before acting.
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About the author
Yannick Schroth
Founder · Paraguay relocation advisor
Lives in Asunción and guides international nomads, entrepreneurs and investors toward residency, a cédula and a tax-efficient structure in Paraguay.
