Peru pushes back two electronic-issuer designations
- Jurisdiction
- Peru
- Tax
- VAT
- Change type
- E-invoicing
- Status
- Enacted
- Impact
- Plan ahead
- Announced
- 31 July 2026
- Effective
- 1 January 2027
- Instrument
- PE-000143-2026-SUNAT
- Authority
- SUNAT / El Peruano
- Systems
- Invoicing, ERP
- Verified
- Fetched from official source · high confidence
Peruvian entities obliged to issue the authorised document for airport passenger services, and companies collecting the Main Network Guarantee under Ley 27133 for natural gas.
Peruvian issuers gain time: Resolution 000048-2026 now applies from 1 January 2027, and the airport and natural-gas electronic-issuer designations from 1 April 2027.
InvoicingERP
SUNAT Resolucion de Superintendencia N. 000143-2026/SUNAT, dated 29 July 2026 and published in El Peruano on 31 July 2026, postpones the entry into force of Resolucion de Superintendencia N. 000048-2026/SUNAT from 1 August 2026 to 1 January 2027. It also postpones from 1 November 2026 to 1 April 2027 the designation as electronic issuers in the Sistema de Emision Electronica of entities obliged to issue the authorised document for airport passenger services, and of companies collecting the Main Network Guarantee under Ley N. 27133 (natural gas).
What changed in detail
SUNAT Resolucion de Superintendencia N. 000143-2026/SUNAT, dated 29 July 2026 and published in El Peruano on 31 July 2026, postpones the entry into force of Resolucion de Superintendencia N. 000048-2026/SUNAT from 1 August 2026 to 1 January 2027. It also postpones from 1 November 2026 to 1 April 2027 the designation as electronic issuers in the Sistema de Emision Electronica of entities obliged to issue the authorised document for airport passenger services, and of companies collecting the Main Network Guarantee under Ley N. 27133 (natural gas).
What it means
SUNAT’s stated reason is implementation time, which is the usual signal that readiness testing went badly somewhere. The two deferrals are on different clocks — the resolution itself moves five months, the designations move five months from a later start — so a single ‘it slipped to 2027’ summary will get one of them wrong.
Proof
se considera conveniente postergar la fecha de la entrada en vigor de la Resolucion del 1 de agosto de 2026 al 1 de enero de 2027, asi como de las designaciones indicadas en el considerando anterior del 1 de noviembre de 2026 al 1 de abril de 2027, a fin de otorgar un plazo adicional a los sujetos involucrados para la adecuada implementacion de sus sistemas
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