Peru E-Invoicing

Key compliance facts

About Peru E-Invoicing

Peru operates one of Latin America's deepest e-invoicing regimes through SUNAT's Sistema de Emisión Electrónica (SEE), mandatory for all taxpayers since 2022 with phased extensions ongoing. Invoices are issued in UBL 2.1 with SUNAT's customisations and validated in real time, receiving a Constancia de Recepción (CDR). On 30 April 2026 SUNAT published Resolution No. 000075-2026/SUNAT accelerating digitalisation: new taxpayers registering for RUC and those exiting the simplified NRUS regime must issue electronic documents from the date of registration. Taxpayers whose electronic-issuer status was not effective by 31 May 2026 are automatically considered electronic issuers from 1 June 2026. SUNAT also extended discretionary non-sanctioning for late or incorrect SIRE records until 30 June 2026. The integrated SIRE system (Sistema Integrado de Registros Electrónicos) handles electronic sales and purchase ledgers tightly coupled with e-invoicing.

Implementation Phases

1. ✓

   Phased mandatory rollout

   2014–2022

   Progressive rollout of mandatory e-invoicing to all taxpayer segments.

2. ✓

   Universal mandate

   2022

   Mandatory e-invoicing extended to nearly all taxpayers.

3. ◉

   Accelerated digitisation (Res 075-2026)

   Jun 1, 2026

   New taxpayers and post-NRUS taxpayers must issue electronic documents from registration date.

4. ◉

   SIRE penalty relief

   Through Jun 30, 2026

   Discretionary non-sanctioning for late/incorrect SIRE records extended.

Key Compliance Facts

• Format: UBL 2.1 with SUNAT customisation
• Real-time clearance; Constancia de Recepción (CDR) returned
• Integrated with SIRE electronic sales and purchase ledgers
• Auto-conversion to electronic issuer status from 1 Jun 2026 if not earlier
• Resolution No. 000075-2026/SUNAT signed 30 Apr 2026

Frequently Asked Questions

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