The regulation does not introduce substantive changes to the electronic sales receipt; however, it adjusts the framework applicable to the two receipt issuance systems—SEE del Contribuyente and SEE-OSE—in the following respects:
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The deadline to submit the daily cancellation summary will be seven calendar days, counted from the day following the generation of the document. This rule applies to both SEE del Contribuyente and SEE-OSE.
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Under SEE-OSE, a single credit or debit note could previously group and modify several payment receipts. With the amendment to RS 117-2017/SUNAT, the relationship becomes one-to-one: each credit or debit note may modify only one receipt. Under SEE del Contribuyente, this rule was already in force.
Postponement of entry into force: the date of entry into force of Resolution No. 000048-2026/SUNAT, originally scheduled for August 1, 2026, is postponed to January 1, 2027.
