A new Emergency Decree (Decreto de Urgencia n. 016-2022) enacted by the Peruvian government, extends until 31 December 2022 the deadline of four (4) days for the transmission of electronic invoices and electronic receipts issued by professionals, as established in article 2 of Decreto de Urgencia n. 050-2021.
According to this last provision, exceptionally, electronic invoices and electronic receipts issued by professionals (facturas y recibos por honorarios electronicos) must be made available to the purchaser of the good or user of the service and transmitted to SUNAT (the Peruvian tax authority), within a maximum period of four (4) calendar days, counted from the date of issuance.
This means that only as of 1 January 2023, the deadline for transmission to the SUNAT of electronic invoices and electronic receipts issued by professionals will be reduced from four (4) days to one (1) day, counted from the day following the date of the issuance.
