Covered by Complyance

Peru

Covered by Complyance

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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