Previously, taxpayers with an annual turnover between SOL 101.200 (equals ca. EUR 21 100.00 or 23 UIT - Peruvian Tax Units) and SOL 330.000 (ca. EUR 69 000.00 or 75 UIT - Peruvian Tax Units) had to adopt the e-invoice issuance by 1 January 2021. In addition, the taxpayer group with an annual turnover of less than 23 UIT was required to adopt e-invoicing by 1 July 2021.
With the new Resolution N. 000128-2021/SUNAT, the deadlines for these taxpayer groups to issue electronic documents have …