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Peru

Peru e-Invoicing

Updated 30 August 2025

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B2B
mandatory
since 1 January 2022
Mandatory for all taxpayers. SIRE (Integrated System of Electronic Records) required.
B2C
mandatory
since 1 January 2022
Universal mandatory coverage for all businesses and taxpayers for both issuance and reception of electronic invoices.
B2G
mandatory
since 1 January 2022
Electronic invoicing via SUNAT's SEE with UBL 2.1 format.

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Standards:

UBL 2.1 (Universal Business Language) XML format
SIRE (Integrated System of Electronic Records)
Electronic Books System (SLE) integration

Supported Formats:

UBL 2.1 XML (24-hour delivery requirement)

Clearance Model:

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

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

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.

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