E-invoicing in Peru

CPE electronic receipts are mandatory across taxpayer segments via SUNAT or authorised OSEs.

MODEL · Clearance (SEE/OSE)FORMAT · UBL 2.1AUTHORITY · SUNAT

01At a glance

Mandate status

Mandate live

Key date

Universal

Model

Clearance (SEE/OSE)

Format

UBL 2.1

Authority

SUNAT

Region

Americas

02Briefing

CPE electronic receipts are mandatory across taxpayer segments via SUNAT or authorised OSEs.

The full Peru dossier — timeline, scope, technical model, penalties, pitfalls and leading practice — is in preparation. Want it prioritised, or spotted a development? Tell us.

Last verified: 2026-07 · report a change: hello@e-invoicing.org

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