Regulatory 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.
October 6 2023

SAT postpones RVI and RC obligations to a group of taxpayers

The Peruvian Tax Administration (SAT) has postponed the electronic records obligations for the Sales and Income Registry and Purchase Registry.

July 5 2023

Peru extends the grace period for specific cases related to GRE

The Internal Revenue Service in Peru (SIN) has issued a resolution that extends the grace period to comply with the electronic remission guide (Sp. Guía de remisión electrónica – GRE) for certain cases.

July 21 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.

September 15 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 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



Archiving Period:

5 years

Archiving Abroad:


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