| Update: | Compliance Alert - Extended deadline of e-invoice and e-receipt implementation for small taxpayers |
| Date: | 2021-09-14 |
On 27 August 2021, the Peruvian Tax Administration SUNAT has published the Resolution N. 000128-2021/SUNAT, which postpones the requirement to issue electronic documents for small taxpayers.
The new deadlines are as follows:
For taxpayers with annual turnover between 101.200 SOL (23 UIT) and 330.000 SOL (75 UIT)
- 1 January 2022 for electronic invoices and credit notes;
- 1 April 2022 for electronic receipts (B2C).
For taxpayers with annual turnover of less than 101.200 SOL (23 UIT)
- 1 April 2022 for electronic invoices and credit notes;
- 1 June 2022 for electronic receipts (B2C).
Previously, the adoption of e-invoicing was anticipated to enter into force on 1 January 2021 and 1 July 2021 respectively, for the two small taxpayer groups.