E-Invoicing Country

Paraguay

Live

Live since October 2022

Flag of Paraguay

Mandate Overview

The mandate

Paraguay operates a phased mandatory e-invoicing regime managed by the Subsecretaría de Estado de Tributación (SET), known as Sistema Nacional de Facturación Electrónica (e-Kuatia). Following voluntary pilots since 2018, the mandate began progressively from October 2022 with Phase 1 (large taxpayers), Phase 2 in 2023, and additional phases through 2024-2025. Every Documento Tributario Electrónico must be digitally signed by the issuer and authorized by SET through real-time clearance, receiving a CDC (Código de Control) before delivery to the buyer.

Timeline

Key milestones

2018
Jul 1, 2018
  • e-Kuatia launched as voluntary regime

2022
Oct 1, 2022
  • Phase 1 mandatory — Pilot taxpayers and large taxpayers

2023
Apr 1, 2023
  • Phase 2 — Additional large taxpayer waves

2024
Jan 1, 2024
  • Phase 3 — Medium taxpayers progressively included

2025
Apr 1, 2025
  • Continued phased extension toward universal coverage

Flowie Coverage

How Flowie supports Paraguay

Flowie generates DTE XML invoices ready for SET e-Kuatia clearance. Local certification partners are typically required for SET web-service integration, digital signature provisioning, and CDC retrieval.

FAQ

Common questions

When does Paraguay's e-Kuatia mandate apply to my company?

Paraguay phases the mandate by taxpayer size — Phase 1 (large taxpayers, October 2022), Phase 2 (2023), Phase 3 (medium taxpayers, 2024), with subsequent phases extending toward universal coverage through 2025-2026.

What is the CDC and how does it work?

The Código de Control is the SET-issued authorization code on each Documento Tributario Electrónico. Without a valid CDC, the DTE is not legally valid for tax purposes. SET issues the CDC in real time when the e-Kuatia clearance succeeds.

Ready for Paraguay?

Flowie keeps you compliant, automatically.

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