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SIFEN Electronic Invoice Format
Technical reference for the invoice viewer at invoice-viewer.expat-paraguay.top
1. What is SIFEN?
Sistema Integrado de Facturación Electrónica Nacional — Paraguay's electronic invoicing system, managed by the SET (Subsecretaría de Estado de Tributación). Citizens access it via the Ekuatia portal at ekuatia.set.gov.py.
2. File Format
The document file downloaded from the portal is XML with namespace http://ekuatia.set.gov.py/sifen/xsd. It has no file extension. The viewer parses it client-side using the browser's DOMParser.
3. Root Elements
| Element | Description | Example |
|---|
<rDE> | Reception response — wraps the DE with a dVerFor field | facture1.xml |
<DE> | Electronic Document — the invoice itself | Standalone |
<rEve> | Event (cancellation, invalidation, endoso, etc.) | Evento_v150.xsd |
4. Schema Versions
- v150 — Current (since 2024). Schema:
siRecepDE_Ekuatiai_v150.xsd
- v141 — Legacy. Schema:
siRecepDE_v141.xsd
The version is specified in <dVerFor>150</dVerFor> inside the rDE element.
5. Field Naming Conventions
| Prefix | Meaning | Example |
|---|
i* | Integer code | iTipEmi, iTiDE, iAfecIVA |
d* | Data / descriptive text value | dRucEm, dNomEmi, dFeEmiDE |
c* | External code reference | cMoneOpe (ISO 4217), cDepEmi (department) |
g* | Nested group (may repeat) | gEmis, gActEco, gCamItem |
ti* | Integer enum type definition | tiTiDE |
td* | Text description type definition | tdDesTiDE |
tc* | Code type definition | tcActEco, tcCiuEmi |
tg* | Complex group type definition | tgEmis, tgCamItem |
6. Document Types (iTiDE)
| Code | Spanish | English |
|---|
| 1 | Factura electrónica | Electronic Invoice |
| 4 | Autofactura electrónica | Self-Invoice |
| 5 | Nota de crédito electrónica | Credit Note |
| 6 | Nota de débito electrónica | Debit Note |
| 7 | Nota de remisión electrónica | Delivery Note |
| 9 | Boleta de venta electrónica | Sales Receipt |
| 10 | Boleta resimple electrónica | Simplified Receipt |
7. Emission Types (iTipEmi)
| Code | Description |
|---|
| 1 | Normal |
| 2 | Contingencia |
8. CDC (Código de Control del Documento Electrónico)
The CDC is a 44-character string in the DE element's Id attribute. It encodes the document's full identity:
01{RUC}{DV}{doc-type}{est}{punto-exp}{doc-number}{timestamp}{security-code}
Example: 0101234567500100100000001020250101100000000019
→ RUC 1234567-5, Factura electrónica (01), Est 001, Punto 001, Doc 0000001, 2025-01-01, security 100000000019
9. Key Data Sections
| Group | Content |
|---|
gOpeDE | Operation data — emission type, security code, emitter info, fiscal info |
gTimb | Tax stamp — document type, number, establishment, emission point, dates |
gDatGralOpe | General data — emission date, commercial operation, issuer, receiver |
gEmis | Issuer — RUC, name, address, economic activities, responsible person |
gDatRec | Receiver — nature, name, document ID, country, address |
gOpeCom | Commercial operation — transaction type, currency, tax, exchange rate, obligations |
gDtipDE | Type-specific data — FE/AE/NCDE/NRE fields, items, payment, transport, RDE |
gCamItem | Line items — up to 999 items with description, quantity, price, IVA |
gTotSub | Subtotals and totals — subtotals by IVA rate, discounts, grand total |
gCamCond | Payment conditions — cash (gPaConEIni) or credit (gPagCred) |
gTransp | Transport — mode, vehicle, carrier, origin/destination (optional) |
gCamDEAsoc | Associated documents — references to other DEs (optional, up to 99) |
gCamEsp | Sector-specific — energy, insurance, supermarket, additional data |
gCamFuFD | Outside digital signature — QR code, additional info |
10. Operation Types (iTiOpe)
| Code | Label |
|---|
| 1 | B2B |
| 2 | B2C |
| 3 | B2G |
| 4 | B2F |
11. Transaction Types (iTipTra)
| Code | Description |
|---|
| 1 | Venta de mercadería |
| 2 | Prestación de servicios |
| 3 | Mixto (Venta de mercadería y servicios) |
| 4 | Venta de activo fijo |
| 5 | Venta de divisas |
| 6 | Compra de divisas |
| 7 | Promoción o entrega de muestras |
| 8 | Donación |
| 9 | Anticipo |
| 10 | Compra de productos |
| 11 | Compra de servicios |
| 12 | Venta de crédito fiscal |
| 13 | Muestras médicas (Art. 3 RG 24/2014) |
12. Tax Types (iTImp)
| Code | Tax |
|---|
| 1 | IVA |
| 2 | ISC |
| 3 | Renta |
| 4 | Ninguno |
| 5 | IVA - Renta |
13. IVA (VAT) Categories (iAfecIVA)
| Code | Description | Base | Rate |
|---|
| 1 | Gravado IVA | Taxable | 5% or 10% |
| 2 | Exonerado (Art. 100 - Ley 6380/2019) | Exempt | 0% |
| 3 | Exento | Not taxed | 0% |
| 4 | Gravado parcial (Grav-Exento) | Partially taxable | Mixed |
14. ISC (Selective Consumption Tax) Categories (tcCatISC)
| Code | Section |
|---|
| 1 | Sección I — Cigarrillos, Tabacos, Esencias y otros derivados del Tabaco |
| 2 | Sección II — Bebidas con y sin alcohol |
| 3 | Sección III — Alcoholes y Derivados del alcohol |
| 4 | Sección IV — Combustibles |
| 5 | Sección V — Artículos considerados de lujo |
15. ISC Tax Rates (tcTasaISC)
| Code | Rate | Code | Rate |
|---|
| 1 | 1% | 7 | 16% |
| 2 | 5% | 8 | 18% |
| 3 | 9% | 9 | 20% |
| 4 | 10% | 10 | 24% |
| 5 | 11% | 11 | 34% |
| 6 | 13% | 12 | 38% |
16. Payment Methods (iTiPago)
| Code | Method | Code | Method |
|---|
| 1 | Efectivo | 12 | Valor fiscal |
| 2 | Cheque | 13 | Valor comercial |
| 3 | Tarjeta de crédito | 14 | Compensación |
| 4 | Tarjeta de débito | 15 | Permuta |
| 5 | Transferencia | 16 | Pago bancario |
| 6 | Giro | 17 | Pago Móvil |
| 7 | Billetera electrónica | 18 | Donación |
| 8 | Tarjeta empresarial | 19 | Promoción |
| 9 | Vale | 20 | Consumo Interno |
| 10 | Retención | 21 | Pago Electrónico |
| 11 | Pago por anticipo | 99 | Otro |
17. Card Types (iDenTarj)
| Code | Brand | Code | Brand |
|---|
| 1 | Visa | 5 | Panal |
| 2 | Mastercard | 6 | Cabal |
| 3 | American Express | 99 | Otro |
| 4 | Maestro | | |
18. Credit / Payment Conditions
Operation Condition (iCondOpe): 1 = Contado, 2 = Crédito
Credit Condition (iCondCred): 1 = Plazo, 2 = Cuota
Payment Processing (iForProPa): 1 = POS, 2 = Pago Electrónico, 9 = Otro
19. Exchange Rate Conditions (dCondTiCam / iCondAnt)
| Code | Condition |
|---|
| 1 | Global |
| 2 | Por ítem |
20. Receiver Nature (iNatRec) / Seller Nature (iNatVen)
| Code | iNatRec | iNatVen |
|---|
| 1 | Contribuyente | No contribuyente |
| 2 | No Contribuyente | Extranjero |
21. Contributor / Legal Form Types (iTipCont)
| Code | Type |
|---|
| 1 | Persona Física |
| 2 | Persona Jurídica |
22. Document Identity Types (iTipIDRec / tiTipDoc)
| Code | Document Type |
|---|
| 1 | Cédula paraguaya |
| 2 | Pasaporte |
| 3 | Cédula extranjera |
| 4 | Carnet de residencia |
| 5 | Innominado (receiver only) |
| 6 | Tarjeta Diplomática de exoneración fiscal (receiver only) |
| 9 | Otro / free text |
23. Presence Indicators (iIndPres)
| Code | Type | Code | Type |
|---|
| 1 | Operación presencial | 5 | Operación bancaria |
| 2 | Operación electrónica | 6 | Operación cíclica |
| 3 | Operación telemarketing | 9 | Otro |
| 4 | Venta a domicilio | | |
24. Billing System (dSisFact)
| Code | System |
|---|
| 1 | Sistema de facturación del contribuyente |
| 2 | SIFEN solución gratuita |
25. Credit/Debit Note Reasons (iMotEmi)
| Code | Reason |
|---|
| 1 | Devolución y Ajuste de precios |
| 2 | Devolución |
| 3 | Descuento |
| 4 | Bonificación |
| 5 | Crédito incobrable |
| 6 | Recupero de costo |
| 7 | Recupero de gasto |
| 8 | Ajuste de precio |
26. Delivery Note Reasons (iMotEmiNR / iMotivTras)
| Code | Reason | Code | Reason |
|---|
| 1 | Traslado por ventas | 8 | Traslado por transformación |
| 2 | Traslado por consignación | 9 | Traslado para reparación |
| 3 | Exportación | 10 | Traslado por emisor móvil |
| 4 | Traslado por compra | 11 | Exhibición o Demostración |
| 5 | Importación | 12 | Participación en ferias |
| 6 | Traslado por devolución | 13 | Traslado de encomienda |
| 7 | Traslado entre locales | 14 | Decomiso |
27. Delivery Note Responsibility (iRespEmiNR)
| Code | Responsible |
|---|
| 1 | Emisor de la factura |
| 2 | Receptor de la factura |
| 3 | Empresa transportista |
| 4 | Despachante de Aduanas (v150) |
| 5 | Agente de transporte o intermediario (v150) |
28. Transport
Transport Type (tiTTrans): 1 = Propio, 2 = Tercero
Transport Mode (iModTrans): 1 = Terrestre, 2 = Fluvial, 3 = Aéreo, 4 = Multimodal
Freight Responsibility (iRespFlete): 1 = Emisor, 2 = Receptor, 3 = Tercero, 4 = Agente intermediario (v150), 5 = Transporte propio (v150)
INCOTERMS (cCondNeg):
| Code | Meaning | Code | Meaning |
|---|
| CFR | Costo y flete | EXW | En fábrica |
| CIF | Costo, seguro y flete | FAS | Franco al costado del buque |
| CIP | Transporte y seguros pagados hasta | FCA | Franco transportista |
| CPT | Transporte pagado hasta | FOB | Franco a bordo |
| DAP | Entregada en lugar | DAT | Entregada en terminal |
| DDP | Entregada derechos pagados | | |
29. Relevancia de Mercaderías (cRelMerc)
| Code | Meaning |
|---|
| 1 | Tolerancia de quiebra |
| 2 | Tolerancia de merma |
30. Document Association Types (iTipDocAso)
| Code | Type | Code | Type |
|---|
| 1 | Electrónico | 3 | Constancia Electrónica (v150) |
| 2 | Impreso | | |
31. Currency Codes (ISO 4217)
The SIFEN standard uses ISO 4217 3-letter codes. Most common in Paraguay:
| Code | Name | Code | Name |
|---|
| PYG | Guaraní | BRL | Brazilian Real |
| USD | US Dollar | ARS | Argentine Peso |
| EUR | Euro | | |
The viewer supports all 170+ ISO 4217 codes.
32. Unit Measures (DNCP codes)
| Code | Symbol | Name | Code | Symbol | Name |
|---|
| 77 | UNI | Unidad | 100 | Hs | Hora |
| 83 | kg | Kilogramos | 109 | M2 | Metros cuadrados |
| 86 | g | Gramos | 110 | M3 | Metros cúbicos |
| 87 | m | Metros | 113 | DOC | Docena |
| 89 | LT | Litros | 124 | PCE | Piezas |
| 97 | AA | Año | 131 | BX | Caja |
| 98 | ME | Mes | 625 | Km | Kilómetros |
| 99 | TN | Tonelada | 885 | GL | Global |
The viewer supports all 65+ DNCP unit measure codes.
33. Countries (ISO 3166-1 alpha-3)
240+ country codes. Most relevant for Paraguay:
| Code | Name (ES) | Code | Name (ES) |
|---|
| PRY | Paraguay | CHN | China |
| ARG | Argentina | DEU | Alemania |
| BRA | Brasil | FRA | Francia |
| USA | Estados Unidos | ESP | España |
34. Paraguay Departments
| Code | Name | Code | Name |
|---|
| 1 | CAPITAL | 11 | ALTO PARANA |
| 2 | CONCEPCION | 12 | CENTRAL |
| 3 | SAN PEDRO | 13 | NEEMBUCU |
| 4 | CORDILLERA | 14 | AMAMBAY |
| 5 | GUAIRA | 15 | PTE. HAYES |
| 6 | CAAGUAZU | 16 | BOQUERON |
| 7 | CAAZAPA | 17 | ALTO PARAGUAY |
| 8 | ITAPUA | 18 | CANINDEYU |
| 9 | MISIONES | 19 | CHACO |
| 10 | PARAGUARI | 20 | NUEVA ASUNCION |
35. How the Viewer Works
- Drag & drop the
document file onto the page
- The browser's
DOMParser parses the XML
- 500+ label mappings resolve field names to human-readable Spanish labels
- 42+ enum mappings resolve integer codes to descriptions (e.g.
1 → Factura electrónica)
- Code lists (ISO 4217 currencies, ISO 3166 countries, DNCP units, Paraguay departments) resolve external codes
- The viewer renders the invoice as HTML with 11 expandable sections
- All processing is 100% client-side — no data leaves the browser
36. XSD Schemas
The viewer's data mappings are derived from the official SIFEN XSD schemas published by the SET at http://ekuatia.set.gov.py/sifen/xsd/. The project includes a copy of 28 XSD files for reference in app/xsd/.
Key schemas: DE_Ekuatiai_v150.xsd, DE_Types_v150.xsd, Evento_v150.xsd, Evento_Types_v150.xsd, Monedas_v150.xsd, Paises_v100.xsd, Departamentos_v141.xsd, Unidades_Medida_v141.xsd, SIFEN_Types_v141.xsd.