Compliance updates - Peru

Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.

Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements for Peru.
21 July 2022

New regulations for the Peruvian e-transport document GRE

On 12 July 2022, the Peruvian tax authority published a new resolution (Resolution de Superintendencia No. 000123-2002/SUNAT). In it, SUNAT officially modifies the rules for the e-transport document Guía de Remisión Electrónica or GRE that must be issued to control goods under transportation.

15 September 2021

Peru extends the deadline for e-invoice and e-receipt adoption for small taxpayers

On 27 August 2021, a new Resolution was published in the Official Gazette.

Country Specifications

E-Invoicing/CTC Model:

Post-clearance (within 3 days), January 2023 (within 1 day)

Mandatory Infrastructure:

– Certified service providers (OSE) for large companies

– SUNAT 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 under conditions

Contact us

Book a free consultation to find out more about how we can help you streamline your business with a solution that suits your specific needs.

Stay up-to-date with our Compliance Monitor

Receive an in-depth report with country-specific requirements