SUNAT Accelerates Mandatory E-Invoicing from Day One of Taxpayer Registration

Summary

• Immediate e-invoicing obligation for new taxpayers: Resolución de Superintendencia N.° 000075-2026/SUNAT eliminates the previous transition period and requires newly registered taxpayers (under the MYPE Tributario, Régimen Especial, or Régimen General regimes) to issue electronic invoices, boletas de venta, credit notes, and debit notes from the very day of their RUC registration — replacing the former three-month grace period. [sunat.gob.pe], [regfollower.com]
• Faster transition for Nuevo RUS leavers: Taxpayers exiting the Nuevo Régimen Único Simplificado (Nuevo RUS) must now begin issuing electronic receipts from the first calendar day of the month following their regime change, significantly shortening the previously deferred timeline that could extend up to the following year. [bybconsultores.pe], [elperuano.pe]
• Mandatory SIRE adoption from the start: The resolution also advances the obligation to maintain the Sales & Income Register (RVIE) and Purchase Register (RCE) through the Integrated Electronic Records System (SIRE) from the very period the obligation arises, reinforcing full digital compliance from day one. Effective date: 1 June 2026. [contadores360.pe], [contauno.com]

Article

Background

Peru’s Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT) published Resolución de Superintendencia N.° 000075-2026/SUNAT on 30 April 2026 in the Official Gazette (Diario Oficial El Peruano), with an effective date of 1 June 2026. The resolution modifies three earlier regulations — Resoluciones de Superintendencia N.° 155-2017/SUNAT, 279-2019/SUNAT, and 000112-2021/SUNAT — as part of SUNAT’s strategy to accelerate the mass adoption of electronic tax documents across Peru. [sunat.gob.pe], [contadores360.pe]

What Changes?

1. New RUC Registrants: E-Invoicing from Day One

Under the previous framework (Res. 155-2017), taxpayers who registered in the RUC and opted for the Régimen MYPE Tributario, the Régimen Especial del Impuesto a la Renta, or the Régimen General were designated as electronic issuers only from the first calendar day of the third month following their registration. During the interim, they could still use paper-based invoices printed by authorized printers. [sunat.gob.pe]

The new resolution eliminates this grace period entirely. From 1 June 2026, these taxpayers must issue the following documents electronically from the day of their RUC registration: [bybconsultores.pe], [contauno.com]

• Electronic invoices (facturas electrónicas)
• Electronic sales receipts (boletas de venta electrónicas)
• Electronic credit notes (notas de crédito electrónicas)
• Electronic debit notes (notas de débito electrónicas)

This means that new businesses in Peru must now be born digital — there is no longer a transitional window for paper-based invoicing. [contauno.com]

2. Nuevo RUS Leavers: Obligation from the Next Month

Taxpayers who leave the Nuevo Régimen Único Simplificado (Nuevo RUS) and move to a third-category income tax regime are now required to issue electronic receipts from the first calendar day of the month following their regime change. [regfollower.com], [gosocket.net]

Previously, the obligation was significantly deferred — for electronic invoices it took effect on 1 July of the following year, and for boletas de venta and tickets POS, on 1 January of the year after that. The new rule compresses this timeline dramatically. [sunat.gob.pe]

3. SIRE: Electronic Records from the Moment the Obligation Arises

The resolution also modifies Resolución de Superintendencia N.° 000112-2021/SUNAT, which governs the Sistema Integrado de Registros Electrónicos (SIRE) — the digital platform through which taxpayers must maintain their Sales & Income Register (RVIE) and Purchase Register (RCE). [llbsolutions.com]

Key changes include:

• Taxpayers acquiring the obligation to maintain sales and purchase registers between 1 January 2025 and 31 May 2026 must use SIRE from the first day of the third month following the obligation, from the period they voluntarily become electronic issuers, or from the June 2026 period — whichever comes first. [sunat.gob.pe]
• From 1 June 2026 onwards, any taxpayer newly obligated to maintain these registers must use SIRE from the period in which the obligation arises — no deferral. [sunat.gob.pe], [contadores360.pe]

4. Transitional Provisions

The resolution includes two transitional provisions to ensure a clean cut-over:

• Taxpayers designated under Res. 155-2017 whose designation had not yet taken effect by 31 May 2026 will automatically become electronic issuers from 1 June 2026. [sunat.gob.pe]
• Similarly, taxpayers designated under Res. 279-2019 whose designation had not yet taken effect by that date will also become electronic issuers from 1 June 2026. [sunat.gob.pe]

Purpose and Impact

SUNAT’s stated objective is to advance the mass adoption of electronic invoicing (masificación de comprobantes de pago electrónicos), which in turn allows SUNAT to generate pre-filled proposals for sales and purchase records via SIRE, reducing compliance burden while increasing tax transparency and traceability. [regfollower.com], [elperuano.pe]

For businesses and tax practitioners, the practical implications are clear:

• New entities must have e-invoicing systems operational before or at the time of RUC registration — there is no grace period for manual processes.
• Accounting and ERP systems must be SIRE-compatible from the outset, as digital record-keeping is now mandatory from day one.
• Paper-based invoicing is effectively eliminated for all new taxpayers joining the MYPE, Especial, or General regimes.

Broader Context

This resolution is part of Peru’s broader digital tax transformation strategy. Peru’s Sistema de Emisión Electrónica (SEE) already encompasses multiple electronic issuance channels — SEE-SOL, SEE-Del Contribuyente, SEE-Facturador SUNAT (SFS), and SEE-Operador de Servicios Electrónicos (OSE) — and SUNAT continues to tighten timelines and expand coverage to achieve universal electronic invoicing. [sunat.gob.pe], [llbsolutions.com]