Peru accelerates e‑invoicing rollout and extends penalty relief under SIRE framework

Summary (3 key points)

Extended penalty relief: SUNAT prolongs discretionary non‑sanctioning for late or incorrect electronic records under SIRE, giving taxpayers additional time until 30 June 2026 to regularise compliance. [busquedas….peruano.pe]
Immediate e‑invoicing obligation: New taxpayers and those exiting simplified regimes must issue electronic invoices from the date of registration (RUC) or shortly thereafter, accelerating digitisation. [busquedas….peruano.pe]
Full integration with SIRE: Entities required to issue electronic invoices must simultaneously maintain electronic VAT registers (sales and purchases) through SIRE, reinforcing real‑time tax control. [busquedas….peruano.pe]

Sources

Article

Introduction

On 30 April 2026, Peru’s tax authority (SUNAT) published two significant resolutions introducing complementary measures that both facilitate short‑term compliance and accelerate the structural transition to electronic invoicing and reporting. [busquedas….peruano.pe], [busquedas….peruano.pe]

The measures focus on:

extending penalty relief linked to the System of Electronic Records (SIRE), and
tightening the timing of e‑invoicing obligations, including the designation of electronic issuers (emisores electrónicos).

Together, these reforms reinforce Peru’s broader strategy of digital VAT control and pre‑filled reporting, while acknowledging the operational challenges faced by taxpayers during the transition.

Extension of discretionary penalty relief (Resolution No. 000019‑2026‑SUNAT/700000)

2.1 Scope of the measure

SUNAT has extended the application of its discretionary power not to impose penalties for certain infringements related to:

the electronic Sales Register (RVIE), and
the electronic Purchase Register (RCE),
maintained via the Sistema Integrado de Registros Electrónicos (SIRE). [busquedas….peruano.pe]

The relief applies to infringements defined under Article 175 (numerals 2 and 10) of the Peruvian Tax Code, typically covering failures such as:

late entries, or
incomplete or incorrect electronic record‑keeping.

2.2 Key extensions

The resolution introduces two critical changes:

Extension of coverage: The discretion now also applies to infringements occurring in April and May 2026. [busquedas….peruano.pe]
Extended remediation deadline: Taxpayers may correct or complete their records until 30 June 2026 without penalties. [busquedas….peruano.pe]

2.3 Policy rationale

SUNAT explicitly acknowledges that:

a group of taxpayers is still struggling with timely record‑keeping under SIRE, and
continued inductive (supportive) measures are necessary to encourage proper adoption. [busquedas….peruano.pe]

This confirms a pragmatic approach: enforcement is temporarily softened to ensure successful system implementation.

Acceleration of e‑invoicing obligations (Resolution No. 000075‑2026/SUNAT)

3.1 Earlier designation of electronic issuers

The second resolution significantly advances the timing at which taxpayers become subject to mandatory electronic invoicing (SEE – Sistema de Emisión Electrónica):

Newly registered taxpayers (RUC): Must issue electronic invoices from the date of registration (instead of months later). [busquedas….peruano.pe]
Taxpayers leaving the simplified regime (Nuevo RUS): Must issue electronic documents from the first day of the following month. [busquedas….peruano.pe]

This removes transitional periods that previously allowed temporary use of paper invoices.

3.2 Expansion of SIRE obligations

The reform ensures alignment between e‑invoicing and e‑reporting:

Any taxpayer obliged to maintain VAT registers must do so exclusively through SIRE, without exception. [busquedas….peruano.pe]
The obligation arises as soon as the taxpayer becomes an electronic issuer. [busquedas….peruano.pe]

3.3 Entry into force

The revised framework applies as of 1 June 2026, including transitional rules ensuring that all affected taxpayers are captured by that date if not already designated. [busquedas….peruano.pe]

Integration of e‑invoicing and digital reporting

A key feature of the reform is the tight coupling between the SEE and SIRE systems:

Electronic invoices feed directly into pre‑generated VAT registers,
These registers become the foundation for compliance and audit activities. [busquedas….peruano.pe]

This mirrors global trends in VAT digitisation, where tax administrations:

obtain structured transaction data at source, and
reduce reliance on ex‑post reporting.

Practical implications for taxpayers

5.1 Short‑term relief

Companies benefit from additional time to align systems and processes with SIRE.
Existing compliance gaps can be remediated without financial exposure until mid‑2026.

5.2 Medium‑term obligations

Businesses must prepare for immediate e‑invoicing upon entering the tax system.
No grace period will apply for issuing paper invoices in most cases.

5.3 Systems and controls

ERP and invoicing systems must support:
- real‑time electronic issuance, and
- automatic integration with electronic VAT registers.
Master data, transaction coding and timing must be fully aligned with SUNAT requirements.

Strategic perspective

These reforms reflect a dual strategy:

Short-term	Medium/long-term
Facilitate adoption through penalty relief	Enforce compliance through mandatory digital processes from day one
Provide flexibility for lagging taxpayers	Eliminate transitional regimes and accelerate digital VAT control
Encourage gradual system stabilization	Enable data-driven auditing and pre-filled returns

Conclusion

Peru continues to position itself among the most advanced jurisdictions in Latin America regarding VAT digitalisation.

The combination of:

temporary enforcement flexibility, and
structural tightening of e‑invoicing rules,

illustrates a calibrated approach: easing implementation friction while ensuring that the end‑state—fully digitised, near real‑time VAT reporting through integrated systems—is achieved without delay.

For multinational businesses, the message is clear:
the window for transitional compliance is closing, and system readiness must now align with real‑time digital tax administration.

Briefing document & Podcast: E-Invoicing & E-Reporting in Peru – VATupdate

Other articles

Peru Establishes Stricter e-Invoicing Compliance Requirements

Peru has significantly tightened its electronic invoicing (e-invoicing) and Integrated System of Electronic Records (SIRE) requirements through new resolutions, making compliance mandatory much sooner for taxpayers.
New taxpayers under specific tax regimes (MYPE, special, general) must now issue e-invoices from the day they register, and those transitioning from the Nuevo RUS regime must start e-invoicing from the following month. All taxpayers must use SIRE as soon as they are obligated to keep records.
These stricter rules generally take effect from June 1, 2026, though penalty relief is offered for April and May 2026, and existing taxpayers have until June 30, 2026, to rectify or update their SIRE records without incurring penalties.

Source Orbitax