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Spotlight PEPPOL BIS Billing 3.0 The EU e-invoicing mandate is here — France Sept 2026, Belgium Jan 2026, Germany 2025.

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Paraguay — SET SIFEN: e-Kuatia universal mandate 2024

Paraguay operates its national SIFEN (Sistema Integrado de Facturación Electrónica Nacional) run by the Subsecretaría de Estado de Tributación (SET), with the e-Kuatia product and its free SME counterpart e-Kuatia'i. The phased rollout began in 2017; the universal obligation took effect on 1 July 2024 for all IRE (Impuesto a la Renta Empresarial) taxpayers. The format is XML DE (Documento Electrónico) XAdES-BES signed, with a CDC (Código de Control) issued by the SET.

Regulatory timeline

  • 21 August 2017 — Decree 7795/2017. The Paraguayan Presidency creates SIFEN (Sistema Integrado de Facturación Electrónica Nacional) and authorises the SET (Subsecretaría de Estado de Tributación) to deploy it.
  • July 2017 — Pilot Plan phase. First group of 14 volunteer taxpayers. DE (Documento Electrónico) schemas and reception Web Service calibration.
  • 2019-2021 — Adhesión Voluntaria. Stage open to volunteer taxpayers outside the pilot plan, with SET support.
  • 1 July 2022 — Obligatoriedad Phase 1. First group of companies under obligation (SET General Resolution 105/2021, SET-selected taxpayers).
  • 2023 — Phases 2 to 9. Semi-annual waves progressively covering Grandes, Medianos and Pequeños contribuyentes.
  • 1 July 2024 — Universal IRE mandate (SET General Resolution 38/2023). All entities subject to the Impuesto a la Renta Empresarial (IRE) must emit through SIFEN.
  • 2025-2026 — RESIMPLE extension. Progressive coverage of simplified-regime taxpayers (RESIMPLE) not under IRE.

Technical schema

The format is DE (Documento Electrónico), XML following SIFEN XSDs, XAdES-BES signed. The SET assigns a CDC (Código de Control) of 44 characters that uniquely identifies the DE. Main types:

  • iTiDE 1 — Factura electrónica
  • iTiDE 2 — Factura electrónica de exportación
  • iTiDE 3 — Factura electrónica de importación
  • iTiDE 4 — Autofactura electrónica
  • iTiDE 5 — Nota de crédito electrónica
  • iTiDE 6 — Nota de débito electrónica
  • iTiDE 7 — Nota de remisión electrónica
  • iTiDE 8 — Comprobante de retención electrónico

Identifiers:

  • RUC: Registro Único del Contribuyente — 8 digits + 1 DV (digito verificador).
  • CDC: Código de Control — 44 structured characters (tipoDE, issuer RUC, timbrado, point of emission, number, emission type, date, contingency RUC, hash).
  • Timbrado: 8-digit number issued by the SET authorising the emission sequence.
xmlpy-de-sifen-snippet.xml
<?xml version="1.0" encoding="UTF-8"?>
<rDE xmlns="http://ekuatia.set.gov.py/sifen/xsd">
  <DE Id="01800123450018500120000142202605196712345678">
    <dDVId>0</dDVId>
    <dFecFirma>2026-05-19T10:30:00</dFecFirma>
    <gOpeDE>
      <iTipEmi>1</iTipEmi>
      <dDesTipEmi>Normal</dDesTipEmi>
    </gOpeDE>
    <gTimb>
      <iTiDE>1</iTiDE>
      <dDesTiDE>Factura electrónica</dDesTiDE>
      <dNumTim>12345678</dNumTim>
      <dEst>001</dEst>
      <dPunExp>001</dPunExp>
      <dNumDoc>0000142</dNumDoc>
      <dFeIniT>2026-01-01</dFeIniT>
    </gTimb>
    <gDatGralOpe>
      <dFeEmiDE>2026-05-19</dFeEmiDE>
      <gOpeCom>
        <iTipTra>1</iTipTra>
        <dDesTipTra>Venta de mercadería</dDesTipTra>
        <iTImp>1</iTImp>
        <dDesTImp>IVA</dDesTImp>
        <cMoneOpe>PYG</cMoneOpe>
      </gOpeCom>
      <gEmis>
        <dRucEm>80012345</dRucEm>
        <dDVEmi>0</dDVEmi>
        <dNomEmi>Ediverse Demo Paraguay S.A.</dNomEmi>
      </gEmis>
    </gDatGralOpe>
  </DE>
</rDE>

Submission flow

Near real-time clearance model: the seller generates the DE with the pre-computed CDC (deterministic algorithm), signs XAdES-BES, and submits to the SET via SOAP Web Service siRecepDE. The SET validates schema, timbrado, RUC and returns:

  • iStaRes: status code (Aprobado, Aprobado con Observación, Rechazado).
  • dProtAut: protocol number — SIFEN proof of receipt.
textpy-sifen-flow.txt
┌──────────────┐    ┌────────────────────┐    ┌──────────────┐
│ Seller PY    │───>│ SIFEN siRecepDE    │───>│ Buyer PY     │
│ (signed DE + │    │ ekuatia.set.gov.py │    │ (KuDE + QR)  │
│  CDC)        │    │                    │    │              │
└──────────────┘    └─────────┬──────────┘    └──────────────┘
                              │
                              ▼
                  ┌──────────────────────┐
                  │ XSD validation +     │  ← SIFEN
                  │ assigns DE status    │     Protocol + QR
                  └──────────────────────┘

The visual representation is called KuDE (Kuatia Documento Electrónico): PDF with QR Code encoding the CDC and pointing to the SET public consultation service.

Validation

  • e-Kuatia portal (enterprises): ekuatia.set.gov.py — production. SOAP Web Service + web portal.
  • e-Kuatia'i portal (SME, free): ekuatiai.set.gov.py — free solution for micro and small enterprises.
  • CDC public consultation: ekuatia.set.gov.py/consultas/ — DE verification by CDC.
  • SIFEN Technical Manual: XSD, examples, return codes, and OpenAPI Postman published by the SET on the dnit.gov.py portal (Dirección Nacional de Ingresos Tributarios, merged authority since 2024).

Common pitfalls

  1. CDC computation. The CDC is a deterministic 44-character identifier computed from tipoDE, RUC, timbrado, point of emission, number, emission type, date, contingency RUC and a MOD 11 check digit. A field-order or padding mistake produces a CDC rejected as 0160 "CDC incorrecto".
  2. Timbrado and number range. The SET authorises timbrados with start and end dates; emitting outside the period = rejection 0142. The timbrado is tied to the Establecimiento (dEst) and the Punto de Expedición (dPunExp), a multi-site issuer must manage the matrix.
  3. IVA 10% standard, 5% intermediate. Paraguay has two main IVA rates (10 and 5%) plus exempt. The iAfecIVA tag distinguishes Gravado / Exonerado / Exento / No sujeto. Frequent mistake when configuring line items.
  4. Currency PYG vs USD. The guaraní (PYG) is the main currency; USD or other-currency operations must carry cCondAnt and the BCP daily exchange rate. A USD invoice without dTiCam = rejection 0260.
  5. 2024 DNIT evolution. The SET and Customs merged into DNIT (Dirección Nacional de Ingresos Tributarios) in January 2024. Earlier documentation references to SET remain valid; new communications come from DNIT. The e-Kuatia portal remains operational under SET/DNIT.