The National Superintendence of Customs and Tax Administration of Peru (SUNAT) published a draft resolution to allow the issuance of electronic invoices for foreign tourists.
The draft resolution modifies the Payment Voucher Regulations, as well as the regulations on the electronic issuance of payment vouchers to allow the issuance of invoices for sales made by Authorized Establishments to non-domiciled foreigners who enter the country as tourists and that lack a Single Taxpayer Registry (RUC) number.
The draft resolution and its annex are available at SUNAT’s draft legislation webpage.
