Compliance updates - Peru
Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.
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.
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.
Post-clearance (within 3 days), January 2023 (within 1 day)
– Certified service providers (OSE) for large companies
– SUNAT for small companies
UBL 2.1 PU
Mandatory for Issuing:
Mandatory for Receiving:
Allowed under conditions