Peru’s tax authority will propose a purchase register including all electronic invoices issued to taxpayers.
Legislative Decree No. 1669 amends the deadlines for recording invoices in the purchase register for value added tax (VAT) purposes, and allows Peru’s tax authority (Superintendencia Nacional de Aduanas y de Administración Tributaria—SUNAT) to generate the purchase register.
Through the integrated system of electronic records (sistema integrado de registros electrónicos—SIRE), SUNAT will propose a purchase register including all electronic invoices issued to taxpayers. Taxpayers must confirm, correct, or complement the proposed records within the allowed delay period, including determining the purpose of acquisitions. If taxpayers do not comply, SUNAT can generate the purchase register, which will be considered legally valid and does not exempt taxpayers from penalties for non-compliance.
Read an October 2024 report (Spanish) prepared by the KPMG member firm in Peru