- Expanded E-Invoicing Framework: SUNAT has introduced new electronic document types, including the Electronic Authorized Document for Airport Services (DAE-SEAE) and the Operator Document for Electronic Attribution (DOAE), alongside technical updates to the Electronic Issuance System (SEE) and expanded mandatory e-invoicing obligations for specific sectors.
- Mandatory SIRE Implementation Delay: The deadline for certain Principal Taxpayers (PRICOS) to adopt the Integrated Electronic Records System (SIRE) has been postponed from June 2026 to October 2026, providing more time for preparation.
- Electronic Payment Receipts as Negotiable Instruments: Peru’s e-invoicing system allows Electronic Payment Receipts (CPEs) to function as negotiable instruments for factoring, provided the buyer confirms acceptance within eight business days, offering a mechanism for businesses, particularly SMEs, to access short-term financing.
Source Edicom
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