E-invoicing in Peru Now Mandatory for All Taxpayers

Peru has been gradually implementing electronic invoicing since 2014, with the final phase in early 2022. Now, all taxpayers in Peru are obligated to issue and receive electronic invoices. However, in a recent development, the Peruvian tax authority, SUNAT, has extended the compliance deadline for RVIE and RCE requirements to January 2025. This gives businesses additional time to adapt to the new e-invoicing regulations fully.

The extended deadline for mandatory use of the Electronic Sales and Income Register (RVIE) and the Electronic Purchase Register (RCE) via the Integrated Electronic Records System (SIRE) was published in the official gazette through Resolution No. 000145/2024.

Previously, the e-invoicing mandate only applied to businesses exceeding a specific annual turnover threshold. With the final implementation stage complete, companies of all sizes must comply with e-invoicing regulations. This ensures a more level playing field and streamlines tax administration for businesses and the Peruvian tax authority, SUNAT.

To comply with the mandate, businesses must use the government-approved Sistema de Emisión Electrónica (SEE) to generate and manage e-invoices. These invoices undergo validation by SUNAT before being sent to recipients. To ensure data security and authenticity, e-invoices must be electronically signed.

E-Invoicing Compliance in Peru

Companies operating in Peru or conducting business with Peruvian entities should ensure they are fully compliant with the e-invoicing mandate. This may involve integrating e-invoicing solutions with existing accounting systems or seeking guidance from qualified tax advisors familiar with Peruvian regulations.

Comarch offers a comprehensive e-invoicing solution to help businesses navigate the complexities of e-invoicing compliance across borders. Learn more about our e-invoicing solutions and how we can help you achieve seamless compliance in Peru and beyond.

There’s more you should know about global e-invoicing changes – learn more about the new and upcoming regulations.