- Peru Postpones E-invoicing Validation Rules: Peru’s tax authority (SUNAT) has delayed the implementation of new validation requirements for Electronic Payment Receipts (CPE) from August 1, 2026, to January 1, 2027, to allow businesses more time for technical adjustments.
- Staggered Rollout of Regulatory Changes: The full set of changes, including technical updates to the Electronic Issuance System (SEE) and new document issuance obligations (like the Electronic Authorized Document for Airport Services and Operator Document for Electronic Attribution), will be implemented in two stages: January 1, 2027, and April 1, 2027, respectively.
- Related Timeline Adjustments: SUNAT also revised timelines for other initiatives, allowing airlines to use an older reporting model for air transportation tickets until December 2026 and postponing the mandatory adoption of the Integrated Electronic Records System (SIRE) for certain Principal Taxpayers to the October 2026 reporting period.
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