Peru
Live since October 2014
Mandate Overview
The mandate
Peru operates a mature mandatory e-invoicing regime managed by the Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT). Comprobantes de Pago Electrónicos became mandatory from October 1, 2014 for large taxpayers, with phased extensions reaching universal coverage of all VAT taxpayers by 2022. Peru runs a distinctive OSE (Operador de Servicios Electrónicos) clearance model where private SUNAT-certified providers handle authorization on behalf of the tax authority — a unique architecture that distributes clearance load across the OSE ecosystem.
Timeline
Key milestones
First mandate phase for large taxpayers (Principales Contribuyentes)
OSE (Operador de Servicios Electrónicos) model introduced
Mandate extended to additional taxpayer waves
Universal mandate for all VAT-registered taxpayers
Flowie Coverage
How Flowie supports Peru
Flowie generates UBL 2.1 Peruvian invoices ready for SUNAT/OSE clearance. Local certification partners (OSE — Operadores de Servicios Electrónicos) are typically required for clearance, digital signature, and SUNAT integration. Peru's OSE model is unique in the region.
FAQ
Common questions
When does Peruvian e-invoicing apply to my company?
What is an OSE and is it required?
Ready for Peru?
Flowie keeps you compliant, automatically.