New taxpayer groups must comply with the e-invoicing mandate in Paraguay

Paraguay issued DNIT General Resolution No. 21, which designates new groups of taxpayers as electronic billers, corresponding to the Medium and Large Taxpayer categories.

A total of 4,054 taxpayers will be required to issue all their tax documents electronically (except for the Virtual Withholding Voucher):

• March 3, 2025: Group 11 (499 taxpayers)
• June 2, 2025: Group 12 (500 taxpayers)
• September 1, 2025: Group 13 (500 taxpayers)
• December 1, 2025: Group 14 (499 taxpayers)
• March 2, 2026: Gr…