The Peruvian SUNAT has issued Resolution 108/2020. This resolution is intended to postpone several obligations that otherwise would become effective July 1, 2020. As a result, the mandatory use of the United Nations Standard Products and Services Code (UNSPSC) or the Global Trade Item Number (GTIN) as identifiers of fixed assets in the Ledgers of Fixed assets and Ledger of Valued Permanent Assets will become effective on January 1, 2021. Additionally, the use of version 5.2 of the Electronic Ledger Program (PLE) will become effective on the same date. This resolution also mandates the use starting January 1, 2021, of new fields in the ledgers of sales and purchases, intended to identify the tax on plastic bags. This new resolution can be found here.