E-invoicing in
Peru

On this page you will learn more on e-invoicing in Peru. Understand the compliance requirements and discover the country its e-invoicing model, network and infrastructure.

Legislation:

  • January 2022: B2B e-invoicing becomes mandatory taxpayers with an annual revenue between 23 UIT and 75 UIT.
  • April 2022: B2B e-invoicing becomes mandatory for small taxpayers with an annual revenue of 23 UIT or lower.
  • June 2022: E-invoicing becomes mandatory for all Peruvian taxpayers. 
  • December 2022: Only GRE documents can be issued via the e-invoicing system (SEE and/or SUNAT).

Format

UBL 2.1 PU

Mandatory to send?

  • B2G: Yes
  • B2B: Yes

Network

n/a

Mandatory to Receive?

  • B2G: Yes
  • B2B: Yes

(Tax) Authority

Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT)

eSignature

Mandatory

CTC Model

Post-clearance (within 1 day)

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