Covered by Complyance
Peru
Americas
E-invoicing
Status
Mandatory
Format
Comprobante de Pago Electrónico (CPE) in UBL 2.1 XML, electronically signed per SUNAT technical standards.
Infrastructure
Issued via Electronic Service Operator (OSE) or SUNAT SEE; SUNAT issues a Reception Acknowledgement (CDR).
Model
Clearance—validation by PSE/OSE and/or SUNAT required before delivery.
E-reporting
Status
Invoice-level reporting embedded in issuance process; CPE and CDR serve as VAT report.
Format
Structured XML with full tax data.
Scope & deadline
Continuous; no separate monthly declarations per invoice.
More info
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).
Tax authority
SUNAT (Superintendencia Nacional de Aduanas y de Administración Tributaria).
Archiving period
5 years, digital storage allowed.
E-signature
Mandatory advanced electronic signature via OSE/PSE validated certificate.
Regulation
Implemented via successive SUNAT resolutions and electronic issuance system directives; general mandate extended to all taxpayers by mid‑2022.
Note
We gather our information from government sources and do our best to keep it current. If there are any new updates, we'll make sure to reflect them here as soon as possible.
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