🇵🇾 Paraguay - E-Invoicing Specifications (Factura Electrónica)

Status: 🟢 Mandatory | Active for all businesses Authority: SET (Secretaría de Estado de Tributación) Platform: SET Electronic Invoice System

1. Context & Overview

Paraguay has mandatory e-invoicing (factura electrónica) through SET. The system follows a Clearance Model requiring pre-authorization. Progressive rollout began in 2018.

2. Technical Workflow (Clearance)

flowchart TD
    S["Invoicerr (Supplier)"] -->|1. Generate XML| X[XML Document]
    X -->|2. Digital Signature| Cert[Digital Certificate]
    Cert -->|3. Submit to SET| SET[SET Platform]
    
    SET -->|4. Validation| V[Schema + Rules]
    V -->|5. Authorization| SET
    
    SET -->|6. Return ACK + Number| S
    
    S -->|7. Deliver Invoice| C[Client]
    S -->|8. Store XML| DB[Archive]

🧱 Key Components

1. RUC (Registro Único de Contribuyente): Tax ID
2. Digital Certificate: SET-approved

3. Data Standards & Formats

A. Required Format

• XML Format: SET national schema
• Encoding: UTF-8
• Digital Signature: Required

B. Document Types

C. Critical Data Fields

• RUC: Tax ID (8-9 digits)
• IVA (IVA): VAT (10%)
• Número Autorización: Authorization number

4. Business Model & Compliance

A. Workflow

1. RUC Registration: Obtain Paraguayan tax ID
2. Certificate: Acquire SET digital certificate
3. XML Generation: Create schema-compliant document
4. Signing: Apply electronic signature
5. Submission: Send to SET
6. Delivery: Send to buyer

B. Archiving

• Retention: 5 years
• Format: Original XML

5. Implementation Checklist

• RUC Registration: Obtain Paraguayan tax ID
• Digital Certificate: Acquire SET certificate
• XML Engine: Build SET schema generator
• Signature Integration: Implement signing
• SET API: Connect to web services

6. Resources

• SET Portal: Set.gov.py