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 in Peru 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 the local XML format, be digitally signed by the issuer,PSE, or SUNAT’s SOL. The invoice is sent to SUNAT directly or through an OSE (Electronic Services Operator) for SUNAT validation. Once accepted, SUNAT or the OSE returns a CDR (Constancia de Recepción) confirming legal receipt. The supplier delivers the signed invoice to the buyer, preferably after having received the CDR (to account for possible errors. The invoice issuer must provide a webpage with the possibility to download the invoice for 1 year.
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. Interaction with the SUNAT platform is done through the SOL portal, an OSE, or a PSE.
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 and a visual representation. .
- For buyers: A legal invoice is a digitally signed XML document, received from the supplier,along with a visual representation.
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Key Actions
Ensure compliance: Issue invoices in XML format and submit invoices to SUNAT for validation using a PSE, an OSE, or SOL.
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, validate them with SUNAT, and provide a webpage that allows the buyer to download the validated invoice.
Buyer requirement: Buyers must receive e-invoices from the supplier that have been validated by SUNAT.
Archiving requirement: Invoices must be stored electronically for five years.
