Introduction to Electronic Invoicing in Peru

Electronic invoicing in Peru is now a standard obligation for virtually all taxpayers, including B2B, B2C, and B2G transactions. This shift falls under the Comprobante de Pago Electrónico (CPE) regime overseen by SUNAT, the Superintendency of Customs and Tax Administration. The mandatory use of the electronic issuance system, which began rolling out in 2014, became widespread in early 2022 for taxpayers operating in Peru, marking a major step in the national tax modernisation agenda.

Who Must Issue Electronic Invoices and Comply with E-Invoicing Regulations in Peru

All taxpayers in Peru registered with a RUC (Registro Único de Contribuyentes) are required to issue electronic documents. This includes both domestic businesses and foreign suppliers with tax obligations in the country. Once a RUC is issued, businesses must comply with e-invoicing regulations, even if they do not have a permanent establishment. The staggered implementation based on the tax unit (UIT) thresholds has now evolved into a single framework applying to all.

Peru’s Electronic Issuance System and Receipt Generation

The electronic issuance system is structured to accommodate different business sizes and needs. Small enterprises may connect directly to SUNAT’s portal to transmit their e-invoices. Larger businesses, however, are typically required to use an Electronic Service Operator (OSE) to ensure that documents are properly reviewed before submission to SUNAT. Once reviewed, the system generates a receipt (CDR) confirming that the transaction has been recorded by the Peruvian tax administration.

Types of Invoices and VAT Compliance Requirements for Businesses in Peru

Electronic invoice types include Factura Electrónica, Boleta de Venta Electrónica, Credit and Debit Notes, and the Guía de Remisión Electrónica, which is mandatory for transporting goods. All documents must comply with the UBL 2.1 XML structure and carry a digital signature from a licensed electronic service provider. Information fields include the RUC of the issuer and recipient, invoice issuance date, detailed itemisation, applicable IGV, and a QR code for tracking. The system supports both regular businesses and those under a special income tax regime.

How to Electronically Issue Invoices and Meet E-Invoicing Requirements in Peru

To issue electronic invoices, companies first generate an XML document using compliant accounting or ERP software. The document is digitally signed and then submitted to SUNAT or an authorised OSE. Upon approval, the invoice must be sent to the customer and archived securely. Businesses are also expected to retain electronic payment records and related metadata for five years. These records must remain accessible to tax authorities for verification and audit purposes.

Contingency Options and E-Invoicing Compliance in Peru

In the event of service disruptions, the system allows for contingency procedures through SEE-SFS and SEE del Contribuyente. These models enable companies to issue documents offline, which must be formally submitted once connectivity is restored. Failure to do so may result in rejection or additional scrutiny from SUNAT. Ensuring document traceability, even during disruptions, is key to maintaining tax compliance.

New Rules and the Timeline of E-Invoicing Regulations in Peru

Several updates have impacted e-invoicing requirements. Since 2024, the Guía de Remisión Electrónica is required for all transported goods. Additionally, QR codes are now mandatory on both digital and printed invoices. Under Resolution No. 000145/2024, the Peruvian government has required that businesses report their electronic sales and purchase ledgers through the SIRE platform starting January 2025. This update reflects a broader effort to streamline oversight within the tax regime.

Penalties and Risks of Ignoring Mandatory E-Invoicing Rules

Entities that fail to follow invoicing rules may be fined up to 50% of the VAT due. SUNAT may also deactivate the RUC of those who breach e-invoicing compliance rules, effectively halting business operations. Clients who do not receive electronic invoices that are recognised by SUNAT may be unable to deduct VAT, weakening trust in supplier relationships and impacting contractual performance.

Implementation of E-Invoicing in Peru: Challenges for Taxpayers

The implementation of e-invoicing in Peru brings challenges, particularly for foreign companies entering the market. Many global ERP systems do not natively support Peru’s formats, requiring middleware or specialised integrations. Frequent updates by the Peruvian tax authority and language barriers further complicate the process. It is advisable to work with a certified PSE (Electronic Service Provider) for technical and regulatory support throughout the transition.

Steps for Successful Adoption of E-Invoicing and Tax Compliance in Peru

Businesses planning to adopt e-invoicing should begin with a tax compliance assessment and systems audit. Working with an experienced OSE or PSE ensures that document flows are accurate and securely transmitted. SUNAT provides sandbox environments for testing invoice flows prior to launch. Regular updates, automated backups, and audit-readiness are essential features for maintaining a compliant system.

Conclusion: The Future of E-Invoices in Peru and Beyond

Peru started its invoicing modernisation with the adoption of e-invoicing nearly a decade ago. Today, it ranks among the most advanced invoicing systems in Latin America. For businesses operating in Peru, understanding the national tax landscape and e-invoicing mandate is essential to ensuring uninterrupted operations and maintaining good standing with the Peruvian government. By aligning with legal expectations and investing in a sound technological foundation, companies can efficiently manage business tax obligations while reducing the risk of non-compliance in Peru.

Need Help Navigating the Implementation of E-Invoicing and Compliance in Peru?

Peru's evolving e-invoicing regulations are redefining how businesses must issue and manage invoices. Whether you're managing high-volume transactions, integrating global ERP systems, or navigating VAT compliance requirements - every detail matters.

As a global e-invoicing provider, eezi – powered by VAT IT, can help your business stay fully compliant in Peru. We assist companies in configuring their systems, meeting SUNAT’s stringent technical specifications, and managing the complete issuance and validation process. From onboarding with a certified OSE or PSE to maintaining audit-ready digital records, eezi supports your journey at every step.

Whether you’re a multinational entering the Peruvian market or a local enterprise scaling operations, our team will ensure your e-invoicing compliance is seamless, secure, and sustainable.