Regulatory updates - Peru
Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.
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.
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.
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.
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
eSignature:
Mandatory
Archiving Period:
5 years
Archiving Abroad:
Allowed
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