Electronic Invoicing in Peru
Is e-invoicing mandatory in Peru ?
E-invoicing is mandatory in Peru.
Who is affected?
All Peruvian businesses and foreign businesses with a fixed establishment are required to comply with the requirements. However, foreign providers that operate digital platforms or facilitate services on behalf of clients and have a tax presence in Peru must comply with e-invoicing regulations.
Compliance requirements
E-invoices must be created in XML format, be digitally signed and handled by an approved PSE (Proveedores de Servicios Electrónicos). The PSE sends the invoice to SUNAT through an OSE (Electronic Services Operator) for SUNAT validation. Once accepted, SUNAT or the OSE returns a CDR (Constancia de Recepción) confirming legal receipt. After receiving the CDR, the supplier must deliver the signed invoice and the CDR to the buyer in an electronic format.
Want to learn more about e-Invoicing compliance?
Download our Global e-invoicing and Tax Compliance fact sheet here for more information.
Key Deadlines
- No upcoming deadlines.
Standards & Platforms
Platform
All invoices must be sent to the SUNAT platform. E-invoices are managed through an approved Electronic Service Provider (PSE), which sends invoices to SUNAT via an Electronic Services Operator (OSE).
What formats are required in Peru?
Invoices must be issued in XML format according to SUNAT specifications.
Archiving in Peru
What are the archiving requirements in Peru?
Electronic invoices must be stored for five years. All archived electronic documents must be made accessible for SUNAT upon request.
Legal invoice:
- For suppliers: A legal invoice is a digitally signed XML document issued by a taxpayer. It must be validated by SUNAT and include the CDR.
- For buyers: A legal invoice is a digitally signed XML document, including the CDR, received from the supplier.
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Download our Basware Vault fact sheet here to learn more about our flexible and scalable solution.
Key Actions
Ensure compliance: Use an approved PSE to issue invoices in XML format and submit invoices to SUNAT for validation.
Archive properly: Store all electronic invoices in digital format for five years.
Peruvian e-invoicing and archiving requirements at a glance:
| Requirement | Status | Timeline |
| B2G | Mandatory | From 2022 |
| B2B | Mandatory | From 2022 |
Supplier requirement: Peruvian suppliers must issue e-invoices in XML format via an approved PSE. After validation by SUNAT, the supplier is responsible for sending the validated invoice to the buyer.
Buyer requirement: Buyers must receive e-invoices from the supplier that have been processed by a PSE and validated by SUNAT.
Archiving requirement: Invoices must be stored electronically for five years.
