E-invoicing model:
  • Post-clearance (within 1 day)
Mandatory file format:
  • UBL 2.1 PU
B2G requirements:
  • Certified service providers (OSE) for large companies
  • SUNAT for small companies
Archiving requirements:
  • 5 Year Period
E-signature:
  • Mandatory

Summary

Navigating the global tax compliance landscape successfully is complex and resource-intensive. Every country has a specific and constantly evolving set of legislated e-invoicing requirements.

Non-compliance, intentional or not, can result in significant financial penalties, business disruption, and reputational damage.

Updates

08.19.22

  • Country updates
Deadline for transmission of electronic invoices and receipts extended Following Emergency Decree No. 113-2021, the Peruvian government issued a new Emergency Decree No. 016-2022, which again postpones the deadline of four days again. The deadline for transmission of e-invoices and fee vouchers has now been extended until December 31, 2022. Taxpayers should issue their e-invoice within 4 days from the day of issuance to the purchaser and transmit it to the National Superintendency of Customs and Tax Administration (SUNAT). As from 1 January 2023 taxpayers should issue and transmit their e-invoices in one day (counted from the next day of issuance, and 2 days if the same day of issuance is taken into consideration).

07.07.22

  • Country updates
Draft Resolution Introduces Changes to the Guía de Remisión Electrónica (E-transport Document) A Peruvian draft resolution has made changes to the guías de remisión electronica (GRE). The draft resolution should further regulate the issuance of the e- transport document. Regarding a high-level overview of the changes:
  • The GRE can no longer be issued from SEE-OSE (Sistema de Emisión Operador de Servicios Electrónicos), but should exclusively be issued through the taxpayer’s invoice issuance system (SEE del contribuyente) or the Sunat Portal (SEE-SOL).
  • A QR code can be used electronically or on paper as one of the support forms for the transport of goods.
  • A new e-transport document has been introduced (the guía de remisión por evento), which has to be issued through the Sunat Portal.
Taxpayers can voluntarily start using the QR code as the support for transportation from 13 July 2022.

07.07.22

  • Country updates
Postponement of e-invoice and fee voucher remittance Further to Emergency Decree 112-2021, the Peruvian government will postpone the deadline of 4 days concerning the remittance of an e-invoice and fee voucher until 30 June 2022. Previous regulations had the postponement set to 2 days. The Decree effectively means that Peruvian taxpayers have an additional 2 days to submit their e-invoice and debit and credit notes until 30 June 2022. After this deadline, the old deadline of a 2-day postponement applies.

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