Paraguay

DNIT / SIFEN

In Paraguay, electronic invoicing is handled by DNIT (Dirección Nacional de Ingresos Tributarios) through SIFEN, the National Integrated Electronic Invoicing System (also known as e-Kuatia). Unlike other countries in the region, Paraguay does not require going through an authorized provider (PAC): issuance is direct against DNIT’s Web Services.

How it works

Paraguay’s nodes in Floogos talk directly to SIFEN over SOAP with mutual TLS: the taxpayer’s .p12 certificate authenticates every call, not just the document signature.

1. The node builds the Electronic Document’s (DE) XML and computes the CDC (Control Code, 44 digits) — the voucher’s unique identifier before DNIT.
2. The DE is signed with XMLDSig using the .p12 certificate from the credential.
3. It is sent over SOAP with mutual TLS, synchronously for a single DE or asynchronously for batches of up to 50 DE.
4. DNIT returns an approval or rejection code; the DE is idempotent by CDC, so retrying the same submission does not create a duplicate.

VAT in Paraguay has three rates: 10% (general rate), 5% (essential goods), and 0% (exempt).

When a DE becomes valid

An Electronic Document becomes legally valid once DNIT approves it, either through the synchronous call or by querying the result (status “Aprobado”, code 0260). Until then, the DE is signed but not authorized. DE sent in a batch remain pending until the result is queried with the returned protocol (dProtConsLote).

Available Nodes

Node	Function
SifenEmitirDE	Issue an electronic invoice: build the XML, compute the CDC, sign and send over SOAP/TLS
SifenEnviarLote	Send a batch of up to 50 DE asynchronously
SifenConsultarLote	Query the result of a sent batch and reconcile each DE
SifenConsultarDE	Query an individual DE’s status by its CDC
SifenConsultarRUC	Query a RUC in DNIT’s registry
SifenCancelarDE	Cancel an already-approved DE via a signed event
SifenKuDE	Generate the DE’s KuDE (graphical representation with QR)

Typical Flow

1. SifenConsultarRUC (optional) — validate the receiver before issuing
2. SifenEmitirDE (a single DE) or SifenEnviarLote (several DE at once) — issue the voucher(s)
3. SifenConsultarDE or SifenConsultarLote — verify approval, especially after an asynchronous batch
4. SifenKuDE — generate the printable voucher with QR to hand to the receiver
5. SifenCancelarDE — if it needs to be voided, within the deadline set by DNIT

Credential

All nodes share a sifen credential type, holding the taxpayer’s digital certificate (.p12), its password, the issuer’s RUC, the registered establishment and expedition point, the CSC (Taxpayer Security Code) for the KuDE’s QR, and the environment (test or prod).

Notes

• The test environment (SIFEN Test) and production are entirely separate databases: a CDC generated in test does not exist in production.
• An expired .p12 certificate blocks issuance and cancellation (the nodes validate it before signing), but does not block read-only queries.