- As of August 1, 2026, SUNAT in Peru mandates a new electronic declaration for airline tickets, replacing the previous PDT No. 3540 with an XML (UBL 2.1) format, aligning it with the country’s existing electronic invoicing system.
- The Electronic Payment Receipt (CPE) system in Peru requires all taxpayers to issue digital documents in a structured XML format with digital signatures, serving as legal proof for commercial transactions and supporting tax oversight.
- Peru’s tax digitalization strategy is further strengthened by the Integrated Electronic Records System (SIRE) for digital sales and purchase records, and by enabling electronic invoices (CPEs) to function as negotiable instruments for financing, particularly for MSMEs.
Source Edicom
Briefing document & Podcast: E-Invoicing & E-Reporting in Peru – VATupdate
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
- Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE
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