The transition toward digital taxation in Paraguay is advancing steadily, marking a turning point in tax modernization. The National Integrated Electronic Invoicing System (Sifen) is currently in an advanced stage of consolidation.
According to estimates by the Dirección Nacional de Ingresos Tributarios (DNIT), by the end of 2026 approximately 90% of all invoices issued in the country will correspond to electronic tax documents, reflecting a significant level of adoption and maturity of the system.
The incorporation of taxpayers into the digital system continues in a gradual and segmented manner, prioritizing sectors with greater fiscal impact and high transaction volumes. DNIT currently records a sustained and growing issuance volume, with more than 38,000 taxpayers operating within Sifen and a monthly average of 2.5 million electronic receipts validated.
Alba Talavera, Director of Continuing Education at the Colegio de Contadores del Paraguay, explained that incorporation into the system can occur either voluntarily or through mandatory notification by the tax administration, according to deadlines established based on the Registro Único del Contribuyente (RUC) termination and other defined criteria.
The specialist noted that more and more taxpayers are choosing to join voluntarily because of the advantages it represents. "The majority today already join voluntarily because it makes things much easier. Paper is hardly used anymore, there is full assurance that documentation reaches DNIT, and there is permanent control," she said.
For the remainder of the year, DNIT's mandatory targets and calendar-based deadlines are aimed primarily at large and medium-sized taxpayers. Director Hugo López, head of the General Directorate of Standardization, Modernization and Innovation and coordinator of Sifen at DNIT, noted that by the end of this year, 100% of these categories will be required to issue all of their documents electronically.
In that regard, he added that state suppliers are now required to issue electronic tax documents, strengthening fiscal control.
An important point in the design of Sifen is the existence of platforms adapted to the economic capacity of each issuer. Talavera pointed out that there are currently two differentiated tools depending on the profile: on one hand there is E-kuatia, aimed at large and medium-sized taxpayers, which requires specific software and a certain economic investment.
On the other hand, E-kuatia'i is available, a completely free solution designed specifically for small taxpayers.
To formally join the system, the specialist recalled that taxpayers must meet basic requirements, such as having an electronic signature certificate, having an IT system that allows issuing, receiving and storing electronic documents for at least five years, and managing the corresponding stamping as an electronic invoicer.
From DNIT's perspective, electronic invoicing represents a strategic tool for modernizing the tax system. For the state, the main benefits translate into greater transparency, access to real-time information for tax oversight, optimized risk analysis, and a reduction in tax evasion and avoidance thanks to digital traceability.
For the taxpayer, the system allows reducing operational costs, streamlining document management, and automating accounting. DNIT also highlighted that collaboration with technology providers such as Fisnodo strengthens the system's technical infrastructure and facilitates the introduction of new digital solutions.
Systems such as Fisnodo enable the integration of existing business systems with E-kuatia. Fisnodo is unique in that it allows for a seamless transition from paper invoicing to electronic invoicing with a single configuration change.