KuDE

Paper or digital representation of the Paraguayan DTE (SIFEN).

Definition

The KuDE (a Guaraní term) is not the fiscal document itself — that remains the DTE XML — but its human-readable version, issued on paper or digitally for non-electronic recipients or to accompany goods in transit. It contains the QR code and the CDC pointing back to the approved DTE.

Origin

Defined in the SIFEN Manual Técnico, published by Paraguay's Subsecretaría de Estado de Tributación (SET).

Example in context

When goods are transported, the driver presents the printed KuDE: QR + 44-digit CDC letting an inspector retrieve the DTE.

Related terms

• CDC — control key printed on the KuDE.