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Peru e-Invoicing

Factura electrónica SUNAT en Perú

Updated 29 April 2026

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  • Key facts
  • Timeline
  • Tax & Compliance
  • Formats
  • FAQ

Peru requires e-invoicing for all taxpayers, covering B2B, B2G and B2C since 2022. Invoices use UBL 2.1 XML through SUNAT's SEE system with a 24-hour delivery requirement, and the SIRE electronic records system applies. Coverage is universal for both issuance and reception.

Peru e-Invoicing Overview

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.

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Implementation Timeline(6 events)

Key mandate dates. Select a date for detail, or show all updates below.

Electronic invoicing pilot program launch
1 January 2010
Pilot phase
SUNAT initiated electronic invoicing pilot for selected large taxpayers.
Universal mandatory implementation
1 January 2022
Complete coverage
Electronic invoicing became mandatory for all taxpayers for both issuance and reception.
SIRE implementation postponed to 2025
1 August 2024
System preparation
Mandatory SIRE use postponed from August 2024 to January 2025 (Resolution 000145/2024).
SIRE mandatory for NON-PRICOS companies
1 January 2025
Electronic records integration
Integrated System of Electronic Records mandatory for NON-PRICOS taxpayers (Resolution 000293-2024).
SIRE mandatory for PRICOS companies
1 July 2025
Complete SIRE rollout
SIRE becomes mandatory for PRICOS (Principal Contributors) taxpayers, completing system integration.
SUNAT Resolution 000075-2026 effective for new registrants and NRUS leavers
1 June 2026
New registrants
SUNAT Resolution No. 000075-2026/SUNAT , issued on 29 April 2026 and in force from 1 June 2026, designates new RUC registrants and taxpayers leaving the Nuevo RUS simplified regime as electronic issuers, requiring them to issue electronic receipts and use the SIRE (Integrated System of Electronic Records) from the outset.

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Compliance Regime

CTC Model
Real-time reporting
Electronic Emission System (SEE) with SIRE integration; daily automated record updates; Electronic Sales and Purchase Register (RVIE/RCE) mandatory
Network
Real-time reporting
Standards
UBL 2.1 (Universal Business Language) XML format, SIRE (Integrated System of Electronic Records), Electronic Books System (SLE) integration

Record-keeping & Reporting

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

Technical Formats

UBL 2.1 XML (24-hour delivery requirement)

Detailed exemptions, penalties and cross-border rules for Peru are not yet published. The official sources have the latest detail.

Official Sources

  • sunat.gob.peOfficial site
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Related Countries

  • ArgentinaMandatory
  • BoliviaMandatory
  • BrazilMandatory
  • ChileMandatory

Frequently asked questions about e-Invoicing in Peru

Yes, e-Invoicing is mandatory in Peru for B2B (since 2022-01-01) and B2G (since 2022-01-01) transactions.

B2B e-Invoicing in Peru is mandatory since 2022-01-01. Mandatory for all taxpayers. SIRE (Integrated System of Electronic Records) required.

B2G e-Invoicing in Peru is mandatory since 2022-01-01. Electronic invoicing via SUNAT's SEE with UBL 2.1 format.

Peru supports the following e-Invoice formats: UBL 2.1 XML (24-hour delivery requirement).

Peru uses the following e-Invoicing standards: UBL 2.1 (Universal Business Language) XML format, SIRE (Integrated System of Electronic Records), Electronic Books System (SLE) integration.

Electronic Emission System (SEE) with SIRE integration; daily automated record updates; Electronic Sales and Purchase Register (RVIE/RCE) mandatory

B2C e-Invoicing in Peru is mandatory since 2022-01-01. Universal mandatory coverage for all businesses and taxpayers for both issuance and reception of electronic invoices.