E-invoicing model:
  • Post-clearance (within 1 day)
Mandatory file format:
  • UBL 2.1 PU
B2G requirements:
  • Certified service providers (OSE) for large companies
  • SUNAT for small companies
Archiving requirements:
  • 5 Year Period
  • Mandatory


Navigating the global tax compliance landscape successfully is complex and resource-intensive. Every country has a specific and constantly evolving set of legislated e-invoicing requirements.

Non-compliance, intentional or not, can result in significant financial penalties, business disruption, and reputational damage.



  • Mandate information
Introduction of deadline to send electronic invoices Further to our recent update on developments associated with Peru’s e-invoicing system, Peru has introduced further specific obligations in respect of its e-invoicing solution.    Via Resolution No. 000003-2023, a maximum of three calendar days from the day after invoice issuance has been cited as the maximum timeframe within which to send the electronic invoice to the Peru e-invoicing solution, the SUNAT or to the Electronic Services Operator (OSE).  


  • VAT/G(S)ST rate information
Extension of VAT exemptions for specific goods and services Law 31651 in Peru has permitted VAT exemptions for a whole host of goods and services. The following list covers some of the goods and services afforded with new VAT concessions:
  • Sale or import of certain goods (certain fish and vegetables)
  • Public transportation services, with a few exceptions
  • Cargo transportation services
  • Live cultural shows
Law 31651 was due to expire on 31 December 2022 but has now been extended to 31 December 2025.


  • Country updates
Draft resolution on the issuance of e-invoices to foreign tourists The National Superintendence of Customs and Tax Administration of Peru (SUNAT) published a draft resolution allowing the issuance of electronic invoices for foreign tourists who do not have a Single Taxpayer Registry (RUC) number.  SUNAT’s website as per the link above provides further detail regarding the change.  


  • Country updates
Deadline for transmission of electronic invoices and receipts extended Following Emergency Decree No. 113-2021, the Peruvian government issued a new Emergency Decree No. 016-2022, which again postpones the deadline of four days again. The deadline for transmission of e-invoices and fee vouchers has now been extended until December 31, 2022. Taxpayers should issue their e-invoice within 4 days from the day of issuance to the purchaser and transmit it to the National Superintendency of Customs and Tax Administration (SUNAT). As from 1 January 2023 taxpayers should issue and transmit their e-invoices in one day (counted from the next day of issuance, and 2 days if the same day of issuance is taken into consideration).


  • Country updates
Draft Resolution Introduces Changes to the Guía de Remisión Electrónica (E-transport Document) A Peruvian draft resolution has made changes to the guías de remisión electronica (GRE). The draft resolution should further regulate the issuance of the e- transport document. Regarding a high-level overview of the changes:
  • The GRE can no longer be issued from SEE-OSE (Sistema de Emisión Operador de Servicios Electrónicos), but should exclusively be issued through the taxpayer’s invoice issuance system (SEE del contribuyente) or the Sunat Portal (SEE-SOL).
  • A QR code can be used electronically or on paper as one of the support forms for the transport of goods.
  • A new e-transport document has been introduced (the guía de remisión por evento), which has to be issued through the Sunat Portal.
Taxpayers can voluntarily start using the QR code as the support for transportation from 13 July 2022.


  • Country updates
Postponement of e-invoice and fee voucher remittance Further to Emergency Decree 112-2021, the Peruvian government will postpone the deadline of 4 days concerning the remittance of an e-invoice and fee voucher until 30 June 2022. Previous regulations had the postponement set to 2 days. The Decree effectively means that Peruvian taxpayers have an additional 2 days to submit their e-invoice and debit and credit notes until 30 June 2022. After this deadline, the old deadline of a 2-day postponement applies.

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