Regulatory updates - Peru

For more detailed information on the specific fields and elements impacted, please consult the file published by the Peruvian authorities.

The National Superintendence of Customs and Tax Administration (SUNAT) updates the CPE Validation Rules (version dated April 24, 2026) introduces a set of technical enhancements to validation logic, data structures, and control mechanisms across multiple electronic document schemas.

The changes primarily consist of:

• extended validation rules for file naming conventions and document series, including differentiated patterns by document type and the incorporation of new document types (notably 25, 28, and 56) across validation scenarios such as issuance and cancellation;
• expanded validation coverage in business documents, including the addition of new data fields (e.g., purchaser identification in daily summaries, IGV rate fields, and detailed reporting of free-of-charge transactions by tax category);
• conversion of non-blocking observations into blocking errors, most critically making the SUNAT product code (error 3496) mandatory across invoices, receipts, credit notes, debit notes, and purchase settlements, thereby introducing stricter rejection criteria;
• introduction of new structured data elements for contract-related information with associated validation rules (errors 3497–3502);
• reinforced referential integrity and consistency validations in adjustment documents (credit and debit notes), including constraints on referenced documents, monetary limits, and issuance dates;
• updates to contingency document handling (DAE), including acceptance of numeric series and stricter validation of authorization status;
• systematic updates to catalog values and codes, including additions, deactivations, and description changes; and
• introduction of new electronic document types (DAE-SEAE and DOAE-Atribución) aligned with Resolution No. 000048-2026/SUNAT.

Collectively, these changes aim to increase data standardization, validation strictness, and interoperability, and will become effective as of August 1, 2026.

More information can be found in the following link Reglas de Validación CPE actualizado abril 2026.xlsx

Following the publication of Draft Resolution No. 000062‑2026/SUNAT, The National Superintendence of Customs and Tax Administration (SUNAT) has now formally adopted these measures through Resolution No. 000075‑2026/SUNAT.

The final resolution largely confirms the approach outlined in the draft, with no material changes to the scope or policy direction.

• It establishes that taxpayers registering in the Single Taxpayer Registry (RUC) under the MYPE Tax Regime, the Special Income Tax Regime, or the General Income Tax Regime will be required to issue electronic invoices, sales receipts, and credit and/or debit notes from the date of their registration, where such documents are applicable.
• Additionally, taxpayers that cease to be included in the RUC as subject to the New Simplified Single Regime (Nuevo RUS) will become obliged to issue electronic documents from the first calendar day of the month following the month in which they leave that regime.
• Furthermore, the resolution provides that the Sales and Income Register and the Purchase Register must be maintained through the Integrated Electronic Records System (SIRE) by all taxpayers required to keep such records, from the same period in which the obligation arises.
• Finally, the resolution establishes that taxpayers whose designation as electronic issuers had not become effective as of May 31, 2026 will be automatically designated as electronic issuers by SUNAT as of June 1, 2026.

More information can be found in Superintendency Resolution No. 000075-2026/SUNAT