PERU: New Resolution to Postpone the New Deadlines for Remittance and Validation of eInvoices and related Notes:

Ramón Frias
November 3, 2021

The Peruvian tax administration has issued a new resolution 150-2021/SUNAT postponing until January 1, 2022, the new two days deadline for the remittance of the electronic invoice and the corresponding credit or debit notes to the SUNAT or the OSE. During December, there will be two temporary deadlines for the remittance of the electronic invoice to the OSE and the SUNAT, so that the schedule for remittance will be as follows:

Period Deadline
Until December 16, 2021 7 business days counted from the day following the issuance
From December 17 to December 31, 2021 3 business days counted from the day following the issuance
From January 1, 2022 and forward 2 business days counted from the day following the issuance

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Author

Ramón Frias

Ramon is a Tax Counsel on the Regulatory Analysis team at Sovos. He is licensed to practice law in the Dominican Republic and is a member of the Dominican Bar Association. He has a Certificate Degree from Harvard University as well as a J.D. from the Universidad Autonoma de Santo Domingo. Ramon has written a number of essays about tax administration and has won the first prize in the international essays contest sponsored by the Inter American Center of Tax Administrations (CIAT). Prior to joining Sovos, Ramon worked for more than 10 years in the Department of Revenue of the Dominican Republic where he served as Deputy Director. He is proficient in French and Spanish.
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