The tax authority has granted a grace period for non-application of penalties related to electronic books and records for tax purposes. Taxpayers who have not followed the rules and conditions related to the SIRE and Electronic Book System closure will not be penalized if they comply with the Resolution until April 30, 2024. The Annex outlines the conditions for taxpayers to benefit from this grace period for not meeting their obligations as required.
Source Sovos
Click on the logo to visit the website
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
Latest Posts in "Peru"
- Peru Raises Advance VAT Withholding to 10% for High-Risk Importers Under New Decree
- Peru Extends VAT Exemption on Basic Goods and Services Until December 31, 2028
- Extension of Diesel Excise Duty Refund for Public Transport Until December 31, 2028
- New Decree Clarifies and Expands 10% VAT Perception Rules for Goods Importers
- Electronic Transport Documentation (GRE) Is Mandatory for the Movement of Goods
