- Peru has some of the most advanced electronic invoicing systems in Latin America. The implementation process began in early 2017, and all taxpayers in Peru must issue e-invoices through the Sistema de Emisión Electrónica (SEE).
- In 2017, Peru made it mandatory for businesses with an annual turnover of 75 UIT to send and receive electronic invoices. 1 UIT is equivalent to 4,950 PEN.
- The Peruvian tax administration, Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT) had in 2010 introduced Electronic Payment Receipt (CPE) and has gradually made this mandatory for all businesses.
- The last phase of the implementation process was in June 2022, although there have been some exceptions and frequent announcements from SUNAT.
- Peru has made massive progress in e-invoicing. Using paper for invoices came to an end as early as 2018. The country also allows taxpayers to use an Electronic Services Operator (OSE) to validate their invoices and ensure compliance.
Source Storecove
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
