According to Resolution 279/2019, the Peruvian tax administration (SUNAT) requires taxpayers with revenues over a certain threshold to start issuing electronic invoices and receipts. For most taxpayers, that obligation began on 1 January 2021; however, small to medium taxpayers with annual revenues between 23 and 75 Fiscal Units (1,008 to 75,600 US dollars) will have until 1 January 2022 to start issuing electronic invoices and until 1 April 2022 to begin issuing electronic receipts. Micro taxpayers with annual revenues below 23 Fiscal Units will have until 1 April 2022 to begin issuing electronic invoices and until 1 June 2022 to comply with the e-Invoicing obligations.
PERU: SUNAT postpones e-invoicing obligations for certain taxpayers
Ramón Frias
November 3, 2021
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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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