e-Invoice.app

Peru e-Invoicing

Updated 30 August 2025

Sponsor this country

B2B

mandatory

since 1 January 2022

Mandatory for all taxpayers. SIRE (Integrated System of Electronic Records) required.

B2G

mandatory

since 1 January 2022

Electronic invoicing via SUNAT's SEE with UBL 2.1 format.

B2C

mandatory

since 1 January 2022

Universal mandatory coverage for all businesses and taxpayers for both issuance and reception of electronic invoices.

View Peru's e-invoicing regulatory compliance information.

UBL 2.1 (Universal Business Language) XML format

SIRE (Integrated System of Electronic Records)

Electronic Books System (SLE) integration

UBL 2.1 XML (24-hour delivery requirement)

Access Peru's UBL 2.1 (Universal Business Language) XML format, SIRE (Integrated System of Electronic Records), Electronic Books System (SLE) integration standards, UBL 2.1 XML (24-hour delivery requirement) format specifications, and clearance model details.

N/A

No SAF-T; Peru uses SIRE system for tax record management.

Access detailed regulatory announcements and implementation guidance.

Electronic invoicing pilot program launch

1 January 2010

Pilot phase