Peru started introducing pre-approved e-invoices in March 2019. This requires nominated taxpayers to appoint an approved e-invoicing outsourcer to receive and validate e-invoices before forwarding to the tax office. This follows the Mexico model.
E-invoices in Peru are termed CPE (electronic payment receipt). It is an XML (UBL) format.
Currently, only large tax payers are included in the scheme. They are obliged to appoint an approved Proveedores de Servicios Electronicos (PSE) invoice clearance agent. These PSE's must gain OSE (Electronic Services Operator) status for the new pre-approved e-invoice clearance. Once validated by the PSE, they forward the invoice, with the issuer's unique digital signature, to the Peruvian tax authority, National Tax and Customs Administration, SUNAT.
The PSE is obliged to clear invoices in real-time, and forward to SUNAT within one hour.
