On 30 June 2022, the Peruvian tax authority (SUNAT) published Resolución de Superintendencia n. 117-2022, which postpones again the 3-day deadline for transmission to SUNAT and the OSE (Operator of Electronic Services) of electronic invoices and its related electronic notes, until 1 January 2023.
The previous rule, established by Resolución de Superintendencia 201-2021/SUNAT, determined that the 1-day deadline would come into effect on 1 July 2022. The new Resolution, however, institutes the following deadlines for transmission of the electronic invoice and its related notes:
· From 17 December 2021 until 31 December 2022: 3 days counted from the day following invoice issuance
· 1 January 2023: 1 day counted from the day following invoice issuance
Additionally, Resolution n. 117-2022 alters the schedule of the monthly due tax obligations collected by SUNAT, found in Annex 1, and the maximum date of delay regarding the Records of Purchase and Sales, generated through the Program of Electronic Ledgers and the Systems of Electronic Ledgers (PLE and SLE-Portal) or another system approved by SUNAT, extending such dates, in accordance with the new calendar found in Annex II.
