# Peru — e-invoicing and tax compliance

> E-invoicing mandates, regulations and Invopop coverage for Peru.

Country: Peru
ISO 3166-1 alpha-2: PE
Region: South America
Currency: PEN
Invopop coverage: On the roadmap (2027-01)
Tax authority: Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT)
Archiving period: 5 years
E-signature requirement: required
Last updated: 2026-08-19 09:31:37

---

## E-invoicing mandates by channel

| Channel | Status | Format | Infrastructure | Model | Effective date | Scope / deadline |
|---|---|---|---|---|---|---|
| B2G | Mandatory | UBL V2.1 | — | Clearance | — | — |
| B2B | Mandatory | UBL V2.1 | — | Clearance | — | — |
| B2C | Mandatory | UBL V2.1 | — | — | — | — |

Channel keys: B2G = business-to-government, B2B = business-to-business, B2C = business-to-consumer, E-Reporting = periodic transaction reporting to the tax authority.

## Invopop coverage

Formats, networks and systems Invopop supports in this country.

### UBL

## Integrations

- Peru

---

## Source

- Canonical page (human): https://www.invopop.com/coverage/peru
- This document (markdown): https://www.invopop.com/coverage/peru.md
- Site index for LLMs: https://www.invopop.com/llms.txt
- All countries (markdown): https://www.invopop.com/coverage.md
- Developer docs: https://docs.invopop.com/compliance/peru