Regulatory updates - Peru

Compliance Alert – Peru updates the GRE validation rules
The SUNAT has introduced changes to the validation rules for the e-waybill. The changes introduces new error codes and also modifies existing ones starting from October 1, 2026.
SUNAT extends discretionary penalty relief for SIRE-related infringements
SUNAT has extended the discretionary penalty relief for certain SIRE-related infringements affecting the Electronic Sales and Income Record (RVIE) and Electronic Purchase Record (RCE). The extension covers specified tax periods from August 2026 through January 2027 and gives taxpayers until February 28, 2027 to generate or correct the relevant records.
Compliance Alert – Peruvian authorities revise Electronic Remittance Guide (GRE) validation rules
The National Superintendence of Customs and Tax Administration (SUNAT) has released updated validation rules for the Electronic Remittance Guide (GRE). The update introduces changes across several areas, including 2 catalogs (No. 61 and No. 65), 2 observations (OBS-4383 and OBS-4387), and 29 errors affecting a range of fields and elements. The updated validation rules take immediate effect, applying from the date of publication June 1, 2026.
Country Specifications
E-Invoicing/CTC Model:
Post-clearance (within 4 days)
Mandatory Infrastructure:
- Certified service providers (OSE) for large companies - SOL for small companies
Mandatory Format:
UBL 2.1 PU
Mandatory for Issuing:
All Suppliers
Mandatory for Receiving:
All buyers
eSignature:
Mandatory
Archiving Period:
5 years
Archiving Abroad:
Allowed
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