The recent Resolution of Superintendence No. 000003-2023/SUNAT brings important modifications to the regulations on electronic issuance in relation to the deadline for sending electronic invoices in Peru.
Since January 6, 2023, the effective date of Resolution No. 000003-2023/SUNAT, taxpayers will have a maximum period of three calendar days from the calendar day following the issuance of the electronic invoice to send a copy of such invoice or electronic note to SUNAT or the OSE. After that period, anything not sent will not have the quality of an electronic invoice or electronic note, even if it had been delivered to the buyer or user.