Deadline for transmission of electronic invoices and receipts extended
Following Emergency Decree No. 113-2021, the Peruvian government issued a new Emergency Decree No. 016-2022, which again postpones the deadline of four days again. The deadline for transmission of e-invoices and fee vouchers has now been extended until December 31, 2022. Taxpayers should issue their e-invoice within 4 days from the day of issuance to the purchaser and transmit it to the National Superintendency of Customs and Tax Administration (SUNAT). As from 1 January 2023 taxpayers should issue and transmit their e-invoices in one day (counted from the next day of issuance, and 2 days if the same day of issuance is taken into consideration).