Peru Gazettes Resolution Amending Rules for Mandatory E-Invoicing Regime

The Peruvian Official Gazette April 30 published Resolution No. 000075-2026/SUNAT, modifying the rules for designating e-invoice issuers under the Electronic Issuance System (SEE) and the mandatory use of the Integrated Electronic Records System (SIRE). The resolution includes measures requiring taxpayers: 1) registered in the single taxpayer registry (RUC) that have opted for the specialized regime for micro and small enterprises (MYPEs), the special income tax regime, or the general income tax regime to issue e-invoices from the registration date; 2) that opt for the new simplified single regime (NRUS) to issue e-invoices from the first day of the month following ...