Peru's RS 000048-2026 was postponed before it ever took effect
This page records one dated change. For the rules in Peru as they stand today, see the Peru guide →
- Jurisdiction
- Peru
- Tax
- IGV
- Change type
- E-invoicing
- Status
- Enacted
- Impact
- Plan ahead
- Announced
- 29 July 2026
- Effective
- 1 January 2027
- Authority
- Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT)
- Systems
- Invoicing
- Verified
- Fetched from official source · high confidence
Airport operators and concessionaires charging passenger service fees in Peru, and operators of consortia, joint ventures and other collaboration contracts issuing the documento de atribución (DOAE) — the taxpayers due to become SEE electronic issuers under RS 000048-2026.
Plan DAE-SEAE and DOAE electronic issuance for 1 January 2027, and the electronic-issuer designations for 1 April 2027.
Invoicing
SUNAT Resolución de Superintendencia N.° 000143-2026/SUNAT (29 July 2026, published in El Peruano on 31 July 2026) postpones the entry into force of Resolución de Superintendencia N.° 000048-2026/SUNAT — which brings the DAE-SEAE airport-services document and the DOAE attribution document into the Sistema de Emisión Electrónica — from 1 August 2026 to 1 January 2027, and the related electronic-issuer designations from 1 November 2026 to 1 April 2027. RS 000048-2026 was therefore not in force on 1 August 2026. This corrects pe-sunat-rs-48-2026-dae-doae (2026-W37), which stated that it entered into force on that date.
What changed in detail
This corrects the record of Resolución de Superintendencia N.° 000048-2026/SUNAT, which stated that it entered into force on 1 August 2026. It never did.
Resolución de Superintendencia N.° 000143-2026/SUNAT, dated 29 July 2026 and published in El Peruano on 31 July 2026 — two days before RS 000048-2026 was due to start — postponed its entry into force before that date arrived. RS 000048-2026, which brings the DAE-SEAE airport-services document and the DOAE consortium attribution document into the Sistema de Emisión Electrónica, now enters into force on 1 January 2027, with the related electronic-issuer designations moved from 1 November 2026 to 1 April 2027.
What it means
Nothing in RS 000048-2026 has applied on any date that has already passed — it was postponed before it ever took effect. Airport operators and consortium or joint-venture operators due to become electronic issuers should plan against the 1 January 2027 and 1 April 2027 dates, not the original 2026 dates the earlier record carried.
Proof
se considera conveniente postergar la fecha de la entrada en vigor de la Resolución del 1 de agosto de 2026 al 1 de enero de 2027, así como de las designaciones indicadas en el considerando anterior del 1 de noviembre de 2026 al 1 de abril de 2027it is considered appropriate to postpone the date of entry into force of the Resolution from 1 August 2026 to 1 January 2027, as well as the designations indicated in the preceding recital from 1 November 2026 to 1 April 2027
Source snapshot of the official page. Open full size ↗