Type of Compliance: Clearance
Document Storage Requirement: 5 years

Peru’s tax authority, SUNAT (Superintendencia Nacional de Aduanas y de Administración Tributaria) introduced mandatory e-invoicing in 2017. Validation checks are performed by a government approved agent, OSE (Electronic Services Operator) who forwards the invoice to SUNAT and a confirmation of receipt (CDR) is provided.

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