Peru: Change in the deadline for sending the electronic invoice.

Andres Landerretche
February 27, 2023

Through Resolution No. 000003-2023, the National Superintendence of Customs and Tax Administration established a new maximum delivery period of three calendar days from the day after the date of issuance, to send the invoice or the linked electronic note to SUNAT or to the Electronic Services Operator (OSE), as appropriate.

The extension of the term will be mandatory for taxpayers who are issuing their receipts through the SEE-taxpayer, SEE-SUNAT Biller and SEE-OSE.

It should be noted that electronic documents that are not sent within the established deadlines will not have the quality of electronic invoice and note, even if they have been delivered to the purchaser or user.

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Andres Landerretche

Andrés es el Director de Análisis y Diseño Regulatorio en América Latina. Es licenciado en Derecho por la Universidad de Chile y tiene un LLM en Derecho Internacional por el Kings College de Londres. Andrés tiene más de 20 años de experiencia internacional trabajando en el servicio diplomático chileno, con destinos en Sudáfrica y en las Naciones Unidas en Nueva York. Tiene una importante experiencia en asuntos corporativos, cumplimiento, comunicaciones y relaciones comunitarias en Chile, Brasil, Colombia, Perú, Sudáfrica y Australia.
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