Peru expands e-invoicing framework with new document types and delayed SIRE deadline
Peru's tax authority SUNAT has introduced new electronic document types for airport services and operator attribution, while postponing the mandatory SIRE system deadline from June to October 2026 for certain taxpayers.
Peru’s tax authority SUNAT has expanded its e-invoicing framework with new electronic document types and technical updates to its Electronic Issuance System. The deadline for Principal Taxpayers to adopt the Integrated Electronic Records System (SIRE) has been postponed to October 2026.
Peru’s tax authority SUNAT has expanded its e-invoicing framework with new document types and system updates. The changes include the Electronic Authorized Document for Airport Services (DAE-SEAE) and the Operator Document for Electronic Attribution (DOAE), alongside technical updates to the Electronic Issuance System (SEE).
The expansion also widens mandatory e-invoicing obligations for specific sectors, though SUNAT has not yet detailed which sectors face new requirements.
SIRE deadline postponed
SUNAT has postponed the deadline for certain Principal Taxpayers (PRICOS) to adopt the Integrated Electronic Records System (SIRE). The new deadline is October 2026, moved from the original June 2026 target. The postponement gives affected taxpayers additional time to prepare for the transition.
CPE financing mechanism
Peru’s e-invoicing system allows Electronic Payment Receipts (CPEs) to function as negotiable instruments for factoring. Under the rules, a CPE can be used to secure short-term financing if the buyer confirms acceptance within eight business days. This mechanism is intended to help businesses, particularly small and medium enterprises, access working capital more easily.