E-invoicing mandate — Peru
An invoice is only valid once the tax administration has accepted it — with a clearance number, a stamp or a code that nobody but the authority can issue. A format tool alone is not enough; access to the platform is required as well.
The stages over time
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1/1/2022
Peru · between businesses in force unverified
Anyone newly carrying out transactions that require an invoice from this date is an electronic issuer from the outset. Those newly entered in the tax register have three months for this.
Legal basis: SUNAT, Resolución de Superintendencia 279-2019 art. 3, mod. 000128-2021 · Last reviewed: 10/27/2026 -
6/1/2022
Peru · to consumers in force unverified
Peru staggered the obligation by 2019 annual turnover, measured in tax units (UIT): from January 2021 turnovers above 75 UIT, by June 2022 those below 23 UIT. The deadline was postponed three times.
The micro-businesses of the simplified regime (Nuevo RUS) remain exempt and may continue to issue printed sales notes. The printed document is likewise permitted at locations with no or weak internet connection and in the event of an outage not attributable to the issuer.
Legal basis: SUNAT, Resolución de Superintendencia 279-2019 art. 1, mod. 000128-2021 (Endstufe unter 23 UIT) · Last reviewed: 10/27/2026
Platforms and authorities
SUNAT · CPE · OSE
What Invoiceflair can do — Peru
Peru: the engine currently carries no national format of its own. Validating, viewing and converting the European formats remains available — only a country-specific mandatory format is missing.
Stated limit: Invoiceflair creates, validates and reads formats. It is not a Peppol access point and not a clearing service — it does not perform transmission to an authority's platform.
Not legal or tax advice
This overview is a technical compilation of publicly available sources and is no substitute for legal, tax or business advice. Only the applicable legislation in its official wording governs; have your individual case assessed by your tax adviser or legal counsel. Despite careful maintenance, no warranty is given as to accuracy, completeness or currency. Administrator.at B2B GmbH accepts no liability for decisions based on this information.