Peru Establishes Stricter e-Invoicing Compliance Requirements

Peru has published Superintendency Resolution No. 000075-2026/SUNAT in the Official Gazette, which amends the rules regarding when taxpayers must start using electronic invoicing and the Integrated System of Electronic Records (Sistema Integrado de Registros Electrónicos - SIRE). The key changes are summarized as follows:

• New taxpayers that register for their tax ID (RUC) under the MYPE tax regime, special income tax regime, or general regime are required to issue e-invoices as electronic i…