Regulatory updates - Peru

Resolution No. 000204/2023 postpones the timeline for mandatory maintenance of the Sales and Income Registry (RVI) and the Purchase Registry (RC) via the Integrated System of Electronic Records (SIRE) by a specific taxpayer group.

The taxpayer group benefiting from this resolution are taxpayers belonging to the General Income Tax Regime – Sp.: Régimen General del Impuesto de Renta. Their obligation to comply with the RVI and RC regulations will be postponed until January 2024.

Taxpayers included in the Special Income Tax Regime and the MYPE tax Regime must comply with the new RVI and the RC requirements from October 2023.

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.

According to Resolution Nº 000017-2023-SUNAT/700000, the infractions related to the issuance of GRE specified in numerals 5 and 9 of article 174 of the Peruvian Tax Code will not be sanctioned until January 2024.

As a reminder, GRE is a document that serves to support the transfer of goods from one place to another, such as a warehouse or establishment.

The resolution states the mandatory requirement to issue the GRE exclusively in electronic form, abolishing the use of invoices with additional transport information (factura guía).

Starting December 2022, it will only be possible to issue the GRE document via the taxpayer´s invoice issuance system (Sp.: Sistema de Emision Electronica or SEE – electronic issuing system) or the SUNAT Portal (SEE-SOL). A QR code will act as the main supporting document (sustento de traslado) for the goods under transit.

The Resolution de Superintendencia No. 000123-2002/SUNAT is available in Spanish here.

Previously, taxpayers with an annual turnover between SOL 101.200 (equals ca. EUR 21 100.00 or 23 UIT - Peruvian Tax Units) and SOL 330.000 (ca. EUR 69 000.00 or 75 UIT - Peruvian Tax Units) had to adopt the e-invoice issuance by 1 January 2021. In addition, the taxpayer group with an annual turnover of less than 23 UIT was required to adopt e-invoicing by 1 July 2021.

With the new Resolution N. 000128-2021/SUNAT, the deadlines for these taxpayer groups to issue electronic documents have been extended. The new deadlines are now as follows:

• Taxpayers with an annual turnover between 23 UIT and 75 UIT
  • 1 January.2022 for electronic invoices and credit notes;
  • 1 April 2022 for electronic receipts (B2C).

   

• Taxpayers with an annual turnover of less than 23 UIT
  • 1 April 2022 for electronic invoices and credit notes;
  • 1 June 2022 for electronic receipts (B2C).