SUNAT has delayed two key deadlines established by Resolution No. 000048-2026/SUNAT that apply to certain taxpayers mandated to issue electronic documents.
What changed and why
The tax authority published the Resolution 000143-2026/SUNAT on July 31, 2026, pushing back both dates to give affected businesses more time to adapt their systems.
New deadlines
|
Key dates Milestone |
Before |
New date |
|
Entry into force of Resolution No. 000048-2026/SUNAT |
August 1, 2026 |
January 1, 2027 |
|
Mandatory designation as an electronic issuer |
November 1, 2026 |
April 1, 2027 |
Who do these changes mainly affect?
Businesses that provide airport passenger services, companies that issue attribution documents, and natural gas sector firms involved in the Main Network Guarantee collection.
Other details
Credit and debit notes may still be issued under current rules for certain documents through December 31, 2026. Administrative forms (836 and 847) can be filed until that same date; Form 837 has until March 31, 2027.
https://www.sunat.gob.pe/legislacion/superin/2026/000143-2026.pdf
