E-invoicing in Peru

Peru requires all taxpayers—including individuals and businesses—to issue and receive electronic tax documents (CPEs) via the SUNAT’s SEE platform since June 2022. The regime covers B2B, B2G, and B2C transactions, uses UBL 2.1 XML, and operates under a clearance model through accredited service providers (OSE/PSE).

Invoice format

XML UBL 2.1 CPE signed; includes invoice, credit/debit notes, transport, and other voucher types.

Submission or exchange

Issued through authorized PSE or SUNAT portal; PSE validates and forwards to SUNAT and recipient.

Scope, model and deadlines

Clearance model; if OSE unavailable, contingency may apply.

Invoice format

Comprobante de Pago Electrónico (CPE) in UBL 2.1 XML, electronically signed per SUNAT technical standards.

Submission or exchange

Issued via Electronic Service Operator (OSE) or SUNAT SEE; SUNAT issues a Reception Acknowledgement (CDR).

Scope, model and deadlines

Clearance—validation by PSE/OSE and/or SUNAT required before delivery.

Invoice format

Signed UBL XML; PDF representations optionally delivered with embedded QR/barcode.

Submission or exchange

Via POS or ERP integrated with PSE/OSE system.

Scope, model and deadlines

Clearance issuance defines validity.

Earlier guidance (pending review)

Invoice-level reporting embedded in issuance process; CPE and CDR serve as VAT report.

Applicable transactions

Continuous; no separate monthly declarations per invoice.

Format

Structured XML with full tax data.