The Peruvian government has issued a new Decree (Decreto de Urgencia 239-2021) establishing a procedure that taxpayers and their clients should follow in order to trade electronic invoices issued by businesses and independent suppliers of services. The purpose of this decree is to foster the financing mechanisms of taxpayers by allowing them to negotiate invoices pending payment as if they were debt titles. In order to do that, they have established specific channels for the suppliers to submit the qualifying invoices and receipts to their client and the deadlines for these ones to acknowledge or reject the corresponding invoice.
With that in mind, the government is creating a platform called “Plataforma de Pago Oportuno” that will be used to register or question the invoices submitted by sellers to their clients before those invoices are traded by the entities dedicated to trade of debt titles (Instituciones de Compensación y Liquidación de Valores). The specific regulation establishing the function of this platform will be available in 90 days according to the regulations.