Regulatory updates - Peru

E-Invoicing/CTC Model:

Post-clearance (within 4 days)

Mandatory Infrastructure:

– Certified service providers (OSE) for large companies

– SOL for small companies

Mandatory Format:

UBL 2.1 PU

Mandatory for Issuing:

All suppliers

Mandatory for Receiving:

All buyers

eSignature:

Mandatory

Archiving Period:

5 years

Archiving Abroad:

Allowed