Peru requires new RUC registrants to issue e-invoices from day one, not month three
- Jurisdiction
- Peru
- Tax
- VAT
- Change type
- E-invoicing
- Status
- In force
- Impact
- Action required
- Announced
- 29 April 2026
- Effective
- 1 June 2026
- Instrument
- PE-RESOLUCI-N-DE-SUPERINTENDENCIA-N-000075-2026-SUNAT
- Authority
- Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT)
- Systems
- Invoicing, ERP
- Verified
- Fetched from official source · high confidence
Taxpayers newly registering in Peru's Registro Único de Contribuyentes (RUC) who opt, in the applicable-taxes section, into the Régimen MYPE Tributario, Régimen Especial or Régimen General of income tax.
Ensure newly registered Peruvian taxpayers can issue electronic documents from the day the RUC is granted, not from the third month.
InvoicingERP
SUNAT Resolución de Superintendencia N.° 000075-2026/SUNAT, dated 29 April 2026, modifies Resoluciones N.os 155-2017/SUNAT, 279-2019/SUNAT and 000112-2021/SUNAT to advance the point at which new taxpayers become mandatory electronic issuers under Peru's Sistema de Emisión Electrónica (SEE). Taxpayers newly registering in the RUC who opt into the Régimen MYPE Tributario, Régimen Especial or Régimen General of income tax now become electronic issuers of facturas, boletas de venta, and related credit/debit notes from the day of RUC registration itself, instead of from the first calendar day of the third month after registration under the prior rule. It also brings forward the obligation to keep the Registro de Ventas e Ingresos and Registro de Compras through the SIRE system to align with the earlier e-issuer date. The resolution entered into force on 1 June 2026.
What changed in detail
SUNAT’s Resolución de Superintendencia N.° 000075-2026/SUNAT, dated 29 April 2026 and in force from 1 June 2026, modifies Resoluciones N.os 155-2017/SUNAT, 279-2019/SUNAT and 000112-2021/SUNAT. Taxpayers who newly register in the Registro Único de Contribuyentes (RUC) and opt into the Régimen MYPE Tributario, Régimen Especial or Régimen General of income tax now become mandatory electronic issuers of facturas, boletas de venta and related credit/debit notes under Peru’s Sistema de Emisión Electrónica (SEE) from the day the RUC registration itself takes effect — replacing the prior rule, under which the obligation began only on the first calendar day of the third month after registration. The resolution also brings forward the obligation to keep the Registro de Ventas e Ingresos and Registro de Compras through the SIRE system to align with the earlier e-issuer date.
What it means
A new business no longer gets a roughly two-month window on paper invoicing before SUNAT’s electronic-issuance rules apply — the e-invoicing obligation now starts alongside the RUC number itself, for anyone selecting MYPE Tributario, Régimen Especial or Régimen General at registration. Anyone incorporating or registering a new taxpayer profile in Peru under one of these three regimes should have SEE-compliant invoicing, and SIRE bookkeeping, ready at the moment of RUC registration rather than budgeted in as a later task.
Proof
La designación como emisores electrónicos por determinación de la SUNAT del Sistema de Emisión Electrónica - SEE creado por la Resolución de Superintendencia N.° 300-2014/SUNAT, siempre que no hayan adquirido dicha calidad a la fecha de entrada en vigor de la presente resolución, opere, según sea el caso: i. Desde el día de la inscripción en el Registro Único de Contribuyentes (RUC), para los nuevos inscritos en dicho registro que en el rubro de tributos afectos opten por el Régimen MYPE Tributario, Régimen Especial del impuesto a la renta o Régimen General del impuesto a la renta.Designation as electronic issuers, as determined by SUNAT, under the Electronic Issuance System (SEE) created by Resolución de Superintendencia N.° 300-2014/SUNAT — provided that status was not already acquired by the effective date of this resolution — shall operate, as applicable: i. From the day of registration in the Single Taxpayer Registry (RUC), for new registrants in that registry who, under the applicable-taxes heading, opt for the MYPE Tributario Regime, the Special Income Tax Regime or the General Income Tax Regime.
Source snapshot of the official page. Open full size ↗Archived from the official distribution · Resolución de Superintendencia N.° 000075-2026/SUNAT, 29 April 2026 · www.sunat.gob.pe