On 1 January every year, taxpayers operating in Peru must assess their monthly income over a certain period determined by law to verify if they fall under the obligation to keep electronic ledgers. Taxpayers above the established threshold or who wish to voluntarily keep their ledgers electronically may do so by using the Electronic Ledgers Program (Programa de Libros Electrónicos – PLE), which covers all electronic books, or through the System of Electronic Ledgers (Sistema de Libros Electrónicos Portal – SLE), exclusively for the records of sales and purchases.
Source: SOVOS
Latest Posts in "Peru"
- Airlines get transition window before January 2027 reporting switch
- E-Invoicing in Peru: How to Issue Electronic Payment Receipts (CPE) And Comply with SUNAT Requirements
- Returning Peruvians Keep Duty- and VAT-Free Import Window Through 2029
- Peru Extends VAT Exemptions and Sets Digital Services Tax Compliance Rules
- Peru Clarifies VAT Exemption Does Not Cover Civil Aviation Training Centers
