E-Invoicing in Peru: SUNAT SEE, OSE and CDR Guide
Peru's e-invoicing mandate explained — every taxpayer issuing facturas or boletas must use SUNAT's Sistema de Emisión Electrónica (SEE) since 2022, new RUC registrants from the day of registration since 1 June 2026, UBL 2.1 XML validated by SUNAT or an OSE with a CDR, the 3-day send window, art. 174 penalties at the 2026 UIT, and the RS 000048-2026 changes postponed to 2027.