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.
