E-invoicing requirements in Peru

Explore the latest electronic invoicing, reporting and archival requirements.

Regulations

Electronic invoicing requirements

Banqup Group has a compliant outbound solution.

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Technical requirements

  • Platform - Large businesses use Operator of Electronic Services (OSE) and small businesses use Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT)

  • Format - UBL 2.1

  • Archival period - Minimum 5 years

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B2G mandates

  • Receiving - All public bodies

  • Issuing - All suppliers of public bodies

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B2B mandates

  • Issuing and receiving for all businesses