Peru Postpones Selected Electronic Issuer and Document Requirements to 2027

Resolution No. 000143-2026/SUNAT postpones the effective date of Resolution No. 000048-2026/SUNAT to 1 January 2027.
The designation of specified entities as mandatory electronic issuers moves to 1 April 2027.
The deferral particularly affects authorized documents for airport passenger services and entities collecting the Main Network Guarantee.

Two Separate Deadlines Move by Five Months

SUNAT Resolution No. 000143-2026, dated 29 July and published on 31 July 2026, postpones the entry into force of Resolution No. 000048-2026 from 1 August 2026 to 1 January 2027. [sunat.gob.pe], [img.lpderecho.pe]

It separately postpones, from 1 November 2026 to 1 April 2027, the electronic-issuer designations applying to entities that issue authorized documents for airport passenger services and companies collecting the Main Network Guarantee under Peru’s natural-gas legislation. [sunat.gob.pe], [lookuptax.com]

SUNAT stated that additional time was needed so affected entities could adapt their systems and meet the electronic-issuance obligations correctly.

Scope Must Be Read Narrowly

The resolution is not a general postponement of Peru’s electronic invoicing system. Businesses should confirm whether they issue one of the specific documents or operate in one of the sectors addressed by Resolution No. 000048-2026.

Affected entities should use the extension to complete SEE configuration, document mapping, credit and debit note processes, production testing and the transition from legacy authorized forms.

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