SUNAT rescheduled the starting date of the emission of electronic payment vouchers in Peru

Through resolution No. 00221-2020/SUNAT, the National Superintendence of Customs and Tax Administration (SUNAT) ordered the modification of the time schedule stablished for the emission of electronic payment vouchers.

The objective of this measure is aimed to promote the commercial reactivation of Peruvian companies and bring them payment facilities for the tax compliance, despite the strong economical impact caused by the Covid-19 pandemic.

Therefore, as of September 1st of next year, all contributors with annual income over 23 UIT (S/96,600.00) and less than 75 UIT (S/315,00.00) shall issue invoices, sales receipts, tickets and electronic notes. In the case of companies generating revenues lower than 23 UIT, they must begin issuing their electronic payment vouchers as of January 1, 2022.

The law firm, OMC Abogados & Consultores is at your disposal in case you require further information or advice on the subject, you can write to the following emails: omago@omcabogados.com.pe y marketing@omcabogados.com.pe