How to invoice in Peru

Tax ID format: An 11-digit RUC issued by SUNAT: legal entities begin with 20 (e.g. 20123456789), individuals and sole traders with 10 (e.g. 10123456789); the last digit is a check digit..

• The word “Invoice” and a unique, sequential invoice number
• The issue date (and the supply date if it differs)
• Your business name, address and RUC
• The client's name and address (and their RUC for reverse-charge or intra-EU supplies)
• A clear description and quantity for each line
• The net amount per IGV rate, the rate(s) applied and the IGV amount
• The total payable, in PEN
• Payment terms, the due date and how to pay (bank name, IBAN/account)
• RUC of both issuer and client
• Invoice series and correlative number (e.g. F001-00001234)
• SUNAT-assigned document type and CPE hash/authorization
• Detracción (SPOT) or withholding details where applicable

E-invoicing via SUNAT's Electronic Issuance System (SEE) is mandatory for all taxpayers, for both issuing and receiving. The rollout began in 2014 for large taxpayers and completed in early 2022, when small and medium enterprises became the final group obliged to issue Comprobantes de Pago Electrónicos (CPE). Since 6 January 2023 issuers have up to three calendar days to transmit each e-invoice to SUNAT for validation, and SUNAT continues to widen the related SIRE electronic-records regime and technical requirements through 2026.

Invoice Forever can export a structured EN 16931 / Peppol BIS (UBL) e-invoice alongside the PDF (beta) — the format most of these mandates are built on. You still send it via your own access point, and some countries require their own national format.

Verified 23 July 2026 against the source. E-invoicing rules are changing quickly, so always confirm the current position with the Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT) before you rely on it. This page is general guidance, not tax advice.

B2B payment terms in Peru commonly run 30 to 60 days, though many domestic deals settle sooner or in advance. Note that certain services fall under the SPOT detracción regime, requiring the buyer to deposit part of the payment into the supplier's Banco de la Nación account.