Peru
Mandate Live Updated 2025-12-01
Baseline
CPE — Comprobante de Pago Electrónico (SUNAT)
Peru mandates electronic payment vouchers through SUNAT's CPE system with real-time clearance.
Key Dates
2018Mandatory for most taxpayers (progressive rollout)
Who is in scope
All taxpayers designated by SUNAT.
Process
Seller generates UBL-based CPE → submits to SUNAT → clearance and CDR (confirmation) returned → invoice to buyer.
Official Sources
Stay informed on Peru
Get notified when mandates change or new practical insights are added.