Peru Postpones New Electronic Invoicing Validation Rules

The National Superintendency of Customs and Tax Administration (SUNAT) has pushed back the entry into force of several validation requirements affecting Electronic Payment Receipts (CPE). Originally set to apply from August 1, 2026, these rules will now take effect on January 1, 2027, giving electronic issuers additional time to review their processes and complete the technical adjustments needed before the changes become mandatory.

Background on the Regulatory Changes

The postponed validations stem from Superintendency Resolution No. 000048-2026/SUNAT, which introduced new functionalities within the Electronic Issuance System (SEE) to reinforce tax oversight and broaden the scope of electronic invoicing in Peru. Superintendency Resolution No. 000143-2026/SUNAT has now delayed the effective date of these changes, splitting the rollout into two stages:

• January 1, 2027 – Technical updates to the SEE take effect, including new validation rules, revised SUNAT catalogs, additional fields for business collaboration agreements, and adjustments to the rules governing invoices, receipts, credit notes, and debit notes.
• April 1, 2027 – The obligation to issue certain new electronic documents and the designation of new electronic issuers come into force. This includes the Electronic Authorized Document for Airport Services (DAE-SEAE), required for documents issued by CORPAC, airport concessionaires, and other airport operators; the Operator Document for Electronic Attribution (DOAE), required for consortia, joint ventures, and business collaboration agreements without independent accounting; and new electronic issuance obligations for companies responsible for collecting the Main Network Guarantee (GRP) in the natural gas sector.

Related Timeline Adjustments

Alongside the CPE validation delay, SUNAT has revised the schedule for two related initiatives:

• Air transportation ticket reporting: Superintendency Resolution No. 000140-2026/SUNAT allows commercial airlines to keep using the previous PDT No. 3540 model on an exceptional basis for tickets issued between August and December 2026. From January 2027, airlines must instead report through the Informational Sworn Statement for Air Transportation Tickets, submitted via structured XML files (UBL 2.1). Once a company migrates to the new framework, it must continue using it for every ticket issued that month and in all following reporting periods.
• Integrated Electronic Records System (SIRE): Superintendency Resolution No. 000125-2026/SUNAT postpones the mandatory use of SIRE for Principal Taxpayers (PRICOS) designated as of December 31, 2024, with 2024 revenue exceeding 2,300 UIT. These taxpayers must now adopt SIRE from the October 2026 reporting period, rather than June 2026 as originally scheduled.

There’s more you should know about global e-invoicing changes – learn more about the new and upcoming regulations.