Peru has announced changes to the requirements for issuing electronic payment receipts, electronic invoices, and electronic credit notes. They will take effect on April 1, 2021 and oblige issuers to specify the form of payment: cash or credit.
Peru’s National Superintendence of Customs and Tax Administration (SUNAT) published Resolution No. 000193-2020/SUNAT on November 5th. The purpose of the change is to provide the tax administration with greater control over tax compliance and collection.
The new regulation affects all taxpayers that issue electronic payment receipts, electronic invoices, and electronic credit notes through the various emission methods allowed by the SUNAT.
Source Edicom
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