Electronic invoicing in Paraguay: six new groups named

If your business has been designated, there is a date after which the paper pad stops working. From that day on you issue every tax document electronically and only electronically. The resolution leaves one exception to that exclusivity: the Comprobante de Retención virtual. This is not a recommendation or a roadmap. It is an obligation with a date, and the date depends on the group you were placed in.

Resolución General DNIT N.º 52, signed on 5 May 2026, designates new electronic invoicers and partially amends Resolución General 21/2024. It brings in groups 19 through 24 — roughly 3,000 taxpayers — on dates staggered between June 2026 and September 2027.

What is mandatory electronic invoicing?

It is SIFEN, Paraguay's national electronic invoicing system. Instead of a paper receipt you fill in by hand and file in a folder, the document is born digital and is registered with the DNIT. It was not switched on for everyone at once: the DNIT has been rolling it out in stages, group by group, on its way to covering every taxpayer. Resolution 52 is one of those stages. It is not the last one.

Which means the question that matters is not whether it will reach you. It is when.

How do I know if my business is on the list?

There is exactly one place that answers this: the official document. The resolution is what states which groups are included and when each one starts. It is published on the DNIT portal at dnit.gov.py, and the direct link to the PDF is at the end of this article.

You will not read here that group such-and-such starts in a given month. We are not writing that, because the calendar lives in the resolution, and a wrong date in an article like this one can cost you a missed deadline. Download the document and find your group. If it is not clear, ask your accountant or the DNIT directly: the tax authority designates and enables taxpayers, not a software vendor.

What changes at the counter

The change is not an accounting one. It is daily operations, and the first person to feel it is whoever serves the customer:

• The receipt you hand the customer no longer comes off a pad.
• Invoicing now depends on a system being up, not on there being paper in the drawer.
• Whoever works the till has to learn a new flow — and that gets practised before the date, not on it.
• Customer and product data get entered once, correctly: in the electronic world an error is on the record.
• The Comprobante de Retención virtual is the single exception written into the resolution.

In a border shop this lands at the worst possible moment: the queue. A store that moves fast today because the salesperson knows the pad by heart can seize up in the first week. That cost shows up in no penalty notice, and gets paid anyway.

What if I already invoice electronically?

If you already issue under SIFEN, the news is not the designation. It is the text. Resolution 52 partially amends Resolución General 21/2024, which is the rule that governs your regime today. What exactly changed is in the document, and we are not summarising it here: a summary does not replace the text, and this article is not tax advice. Read it with your accountant, who is the one who signs for your tax position.

What should I do if I am on the list?

Five things, in this order, and none of them requires hiring anyone:

• Write down your date, taken from the official document — not from a voice note forwarded in a WhatsApp group.
• Take that date to your accountant. The filings with the DNIT are defined by the tax authority, and your accountant knows them.
• Look at how you issue today: paper pad, spreadsheet or point of sale. Whatever is done by hand now is what will have to come out of a system.
• If you already have a system, ask your vendor to show you issuance working. An email saying “we are ready” is not a demonstration.
• Count the time backwards from your date. Training the counter and testing with real customers takes longer than it looks.

Where to verify this

The two sources behind this article, so you do not have to take our word for it:

• Resolución General DNIT N.º 52, of 5 May 2026 — official PDF: https://www.dnit.gov.py/documents/20123/2664257/RESOLUCION+GENERAL+DNIT+52__designaci%C3%B3n+facturadores+electr%C3%B3nicos_firmado.pdf
• DNIT portal: https://www.dnit.gov.py

One closing note, because it is owed: nothing you read here is accounting or tax advice. Our side is the other half of the problem — getting the till, the stockroom and the invoicing to talk to each other, so the person at the counter does not type the same data twice. Designation and enablement are done by the DNIT; no software vendor does that for you, and anyone who tells you otherwise is selling smoke.