E-Invoicing in Peru: SUNAT Requirements, SEE Rules & 2026 Updates

Peru started regulating electronic invoices in 2010, years before most of Latin America, and has tightened the rules every year since. The Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT) runs the Sistema de Emisión Electrónica (SEE), the national system through which Comprobantes de Pago Electrónicos (CPE) are issued, signed and validated. This guide to e-invoicing in Peru explains who must issue, how the SEE works, and what changed in 2026.

Every business designated as an electronic issuer by SUNAT must issue facturas, boletas de venta and credit or debit notes through the SEE. That now covers practically all companies under the General, MYPE or Special income tax regimes, including public-sector suppliers since October 1, 2021. Since June 1, 2026, new RUC registrants in those regimes must issue electronically from the day they register, with no paper transition period. Only Nuevo RUS taxpayers remain outside the mandate.

Latest news

On June 1, 2026, Resolución de Superintendencia N.° 000075-2026/SUNAT came into force. It removes the adaptation periods that let new businesses use printed invoices at the start. New RUC registrants under the General, MYPE or Special regime become electronic issuers on the day of registration. Businesses leaving the Nuevo RUS become electronic issuers on the first day of the following month.

The same resolution ties e-invoicing to the Sistema Integrado de Registros Electrónicos (SIRE): from June 2026, anyone who becomes obliged to keep sales and purchase registers must keep them in SIRE from that period. For the largest taxpayers, Resolución 000125-2026/SUNAT moved SIRE adoption from June to October 2026.

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What is e-invoicing and why has Peru adopted it?

In Peru, an e-invoice is an XML document signed with a digital certificate and validated by SUNAT or an authorised operator before it has tax effect. SUNAT lists the benefits of electronic receipts as lower printing and storage costs, built-in validation of formal requirements, and easier access to factoring. Peru runs a clearance model: validation happens at or shortly after issue, and SUNAT reuses the data to pre-fill SIRE registers. Companies that issue e-invoices through one integration therefore feed their tax books automatically.

The evolution of e-invoicing in Peru

• 2010 to 2014: SUNAT launches the portal system (SEE-SOL, Resolución 188-2010/SUNAT), adds issuance from the taxpayer’s own software (SEE-Del Contribuyente, Resolución 097-2012/SUNAT), and unifies both into the SEE with the power to designate obliged issuers (Resolución 300-2014/SUNAT).
• 2017 to 2018: Resolución 117-2017/SUNAT creates SEE-OSE, where private operators validate invoices; Resolución 155-2017/SUNAT designates issuers by income and makes new RUC registrants electronic issuers; UBL 2.1 becomes the mandatory XML format in SEE-OSE from October 1, 2018 and in SEE-Del Contribuyente from March 1, 2019.
• January 1, 2021: Businesses with 2019 income of 75 UIT or more must issue all invoices electronically.
• October 1, 2021: All suppliers invoicing public entities become electronic issuers (Resolución 000048-2021/SUNAT).
• June 1, 2022: The last income band (below 23 UIT) must issue electronic boletas, completing the rollout (Resolución 000128-2021/SUNAT).
• June 1, 2026: New registrants issue electronically from day one and SIRE applies from the first obliged period.

B2G e-invoicing in Peru

B2G e-invoicing is mandatory since October 1, 2021. Resolución 000048-2021/SUNAT designated every supplier that must issue a factura to a public entity (ministries, regional and local governments, state companies, the armed forces and other executing units) as an electronic issuer for those operations. The designation applies from the first invoice to the state, even for businesses not yet obliged for other sales.

There is no separate government portal: suppliers send the same SEE factura through SEE-SOL, SEE-Del Contribuyente, Facturador SUNAT or an OSE. Public buyers verify it on SUNAT's online consultation by CDR status. Nuevo RUS taxpayers, who may only issue boletas, are the exception.

B2B e-invoicing in Peru

B2B e-invoicing is mandatory for all businesses in the General, MYPE or Special regime. The last income bands were phased in by June 1, 2022, and since June 1, 2026 new registrants are obliged from day one. A factura electrónica must carry the buyer's RUC and is the only document that supports IGV input credit.

Issuers send the XML to SUNAT within 3 calendar days of the issue date and receive a Constancia de Recepción (CDR) with the status accepted, accepted with observations, or rejected. A rejected document has no tax effect and must be reissued. Errors are fixed with electronic credit or debit notes; a factura not yet delivered can be voided with a comunicación de baja within 7 calendar days counted from the day after that accepted CDR.

Onboarding steps for a company integrating its ERP:

1. Register: confirm the RUC is active, with a found tax domicile, and that the company is in the General, MYPE or Special regime.
2. Get a certificate: load a digital certificate in SUNAT Operaciones en Línea; SUNAT issues a free Certificado Digital Tributario for this purpose until December 31, 2027.
3. Choose a modality: SEE-Del Contribuyente (direct to SUNAT), SEE-OSE (a private Operador de Servicios Electrónicos validates and returns the CDR within the hour), or a registered Proveedor de Servicios Electrónicos (PSE) that signs and sends on your behalf. SUNAT has made SEE-OSE or SEE-SOL compulsory for designated large taxpayers.
4. Build and test: generate UBL 2.1 XML per SUNAT's annexes, including the SUNAT product code, and pass homologation in the test environment before going live. An ERP connector with a ready SUNAT mapping shortens this step.

B2C e-invoicing in Peru

Consumer sales by electronic issuers must be documented with a boleta de venta electrónica or, at the point of sale, a ticket POS issued under the SEE-Consumidor Final system. The rollout finished on June 1, 2022 for the smallest businesses, and new registrants are covered from day one since June 2026. Boletas do not give the buyer IGV credit.

Boletas can be anonymous, but the buyer's name and ID number become mandatory when the total exceeds S/ 700, or whenever the customer asks (Anexo 2, Resolución 114-2019/SUNAT). Boletas are reported either individually or through a resumen diario sent within 7 calendar days; a boleta is cancelled by flagging it in that summary.

If the system is down for reasons outside the issuer's control, pre-printed contingency documents may be used and must be declared within 7 calendar days; SUNAT only authorises a new batch once at least 90% of the previous one has been reported. Peru has no certified cash-register or fiscal-device regime, as compliance lives in the software and the CPE.

E-reporting and VAT compliance

Peru has periodic reporting through SIRE. SIRE builds the Registro de Ventas e Ingresos Electrónico (RVIE) and Registro de Compras Electrónico (RCE) from the CPE already sent, and the taxpayer accepts, completes or replaces the proposal each month by the 2026 register calendar. Since June 2026 the obligation starts in the first period a business must keep the registers.

VAT is the Impuesto General a las Ventas (IGV). The rate stays at 18%, but under Ley 32387 it is now split 15.5% IGV plus 2.5% Impuesto de Promoción Municipal, moving by 0.5 points a year until 2029. Micro and small restaurants and hotels pay 10.5% in 2026.

IGV is declared monthly on Formulario Virtual 621, due by the last digit of the RUC on SUNAT's schedule. Exports use an export factura (operation codes 0200 onwards) identifying the foreign customer by passport or foreign ID. Books, registers and CPE must be kept for five years or the prescription period, whichever is longer; compliant electronic archiving covers this for both issued and received documents.

Penalties for non-compliance in Peru

Invoice and register offences are sanctioned under articles 174 to 176 of the Código Tributario, with fines from 50% of a UIT (S/ 2,750) up to 25 UIT (S/ 137,500) and closure of premises for up to 10 days. SUNAT's gradualidad regime reduces fines for voluntary correction.

Your trusted partner for e-invoicing

Every company in Peru's General, MYPE or Special regime must issue signed UBL 2.1 e-invoices through SUNAT's SEE, now from day one of registration. DDD Invoices gives software providers and businesses one API to issue, receive and archive compliant e-invoices across markets, with rule changes handled centrally. Peru is currently listed as pending support on our coverage page; register your interest and we will prioritise the SUNAT connection.

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FAQs

Is e-invoicing mandatory in Peru?

Yes. Every business in the General, MYPE or Special regime must issue through SUNAT's SEE, new registrants from day one since June 1, 2026. Only Nuevo RUS taxpayers are exempt.

What is an OSE in Peru?

A SUNAT-accredited private operator that validates your XML, returns the CDR and forwards it to SUNAT within one hour. Optional for most issuers, compulsory for designated large taxpayers.

What format do Peruvian electronic invoices use?

XML under the UBL 2.1 standard, following SUNAT's annexes, signed with a digital certificate such as the free Certificado Digital Tributario. The PDF or printed copy is only a representation of the XML.

How long do I have to send a factura to SUNAT?

A factura with an accepted CDR that was never delivered can be voided with a comunicación de baja, within seven days from the day after that CDR.