PERU: SUNAT Postpones the Mandatory Use of OSE For Certain Taxpayers

Ramón Frias
July 14, 2020

The Peruvian tax administration (SUNAT) released Resolution 105-2020 by which it postpones the effective dates of several requirements related to the electronic invoice mandate of that country. This Resolution postpones until December 31, 2020, the mandatory use of OSE or the SEE-SOL portal of the SUNAT, for electronic issuers that as of December 31 of 2018 were considered large taxpayers and their annual gross income was equal to or greater than 300 UIT. Those taxpayers will be required to start using an OSE or SEE-SOL as established under resolution 239-2018, on January 1, 2021. The same resolution also postpones to the same dates,  the obligation for providers of electronic invoicing software (PSEs), to comply with the ISO/IEC-27001 standards. These obligations were originally established to be effective on July 1 2020. 

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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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