Peru: Urgency Decree extends the deadline for transmission of electronic invoices and receipts issued by professionals, once again

Kelly Muniz
June 30, 2022

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.

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Author

Kelly Muniz

Kelly Muniz is a Junior Regulatory Counsel at Sovos. Based in Stockholm and originally from Brazil, Kelly earned a Bachelor’s degree in Law in her home country, where she worked as a licensed lawyer. She also holds a Master’s degree in EU Business Law from Lund University in Sweden.
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