Peru

SUNAT Postpones Mandatory Electronic Invoicing Until April 2027

SUNAT resolution postponing mandatory electronic invoicing in Peru until April 2027 for the Electronic Issuance System (SEE).
06
Aug

Mandatory electronic invoicing in Peru will have a new implementation date. The National Superintendency of Customs and Tax Administration (SUNAT) has published Superintendency Resolution No. 000143-2026/SUNAT, which postpones the effective date of this requirement for certain documents issued through the Electronic Issuance System (SEE).

This measure provides organizations with additional time to prepare for mandatory electronic invoicing, allowing them to better plan their technology and tax compliance processes.

What Changes Does the New SUNAT Resolution Introduce?

The resolution establishes several important changes related to the implementation of the Electronic Issuance System (SEE):

  • The Authorized Document for Airport Services (DAE-SEAE) will become mandatory on April 1, 2027, for CORPAC S.A., airport concessionaires, and regional or local governments that manage airports.
  • The Electronic Attribution Document (DOAE) will also become mandatory on April 1, 2027, for taxpayers required to issue this document.
  • Companies responsible for collecting the Main Network Guarantee must begin issuing their payment vouchers electronically as of April 1, 2027.
  • The deadline for issuing electronic notes related to certain authorized documents under the Payment Voucher Regulations has been extended until December 31, 2026.
  • The deadlines for submitting the following forms have also been updated:
    • Form No. 836: until December 31, 2026.
    • Form No. 847: until December 31, 2026.
    • Form No. 837: until March 31, 2027.

These changes are intended to facilitate the transition to mandatory electronic invoicing, giving affected entities additional time to adapt their operational and technological processes.

What Is the Impact of This Extension on Businesses?

Although the implementation date has been postponed, organizations should not view this extension as a reason to delay their digital transformation initiatives.

Having a solution that is prepared to comply with SUNAT regulations will help reduce risks, avoid delays in future implementations, and ensure compliance with tax requirements once mandatory electronic invoicing becomes effective.

Companies using Microsoft Dynamics 365 Business Central can take advantage of this additional time to review their tax processes, validate integrations, and ensure that their localization solution is ready for upcoming regulatory changes.

To review the official resolution, you can visit the SUNAT website or consult the legal regulations section of the Official Gazette El Peruano.

Keep Your Business Ready for Tax Changes

Tax regulations across Latin America continue to evolve, and having an up-to-date localization solution is essential for maintaining tax compliance without disrupting business operations.

At LLB Solutions, we help companies using Microsoft Dynamics 365 Business Central comply with tax requirements in Peru and across Latin America through localization solutions designed to quickly adapt to legal and regulatory updates, including mandatory electronic invoicing.

Do You Need to Ensure Tax Compliance in Peru?

Discover how LLB Solutions’ localization solutions for Microsoft Dynamics 365 Business Central can help your business comply with the latest SUNAT requirements and stay prepared for future regulatory changes.

Contact us today and schedule a personalized demo with one of our specialists.

info@llbsolutions.com | Peru Localization