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Peru Expands E-Invoicing and SIRE Requirements from June 2026

  • Peru has issued Resolution No. 000075-2026/SUNAT, updating rules for mandatory e-invoicing (SEE) and the SIRE electronic records system.
  • Taxpayers in the RUC choosing the MYPE, special, or general income tax regimes must start issuing electronic invoices from the date they register.
  • Taxpayers exiting NRUS must begin issuing electronic invoices on the first day of the month after leaving the regime.
  • Taxpayers required to keep electronic sales and purchase registers must use SIRE as soon as the obligation starts.
  • The new rules aim to expand e-invoicing adoption and take effect on June 1, 2026.

Source: globalvatcompliance.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.



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