North America

Peru: Issuance of e-Invoices to Foreign Tourists

Andrés Landerretche
October 26, 2022

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.

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Author

Andrés 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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