Peru: On 1 June 2022 e-invoicing becomes mandatory for the last group of taxpayers operating in the country

Kelly Muniz
June 1, 2022

According to Peruvian legislation (Resolución de Superintendencia n. 128-2021/Sunat), 1 June 2022 is the final deadline for the inclusion of the last group of taxpayers in the country’s e-invoicing system (Sistema de Emisión Electrónica).

On 1 April 2022, B2B electronic invoicing became mandatory for the small taxpayers with annual revenue below 23 UIT (Unidad Impositiva Tributaria), until 31 December 2019. For this same group, 1 June 2022 marks the deadline for mandatory B2C electronic invoicing.

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Kelly Muniz

Kelly Muniz is a Junior Regulatory Counsel at Sovos. Based in Stockholm and originally from Brazil, Kelly earned a Bachelor’s degree in Law in her home country, where she worked as a licensed lawyer. She also holds a Master’s degree in EU Business Law from Lund University in Sweden.
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