Peru updates electronic invoicing rules and postpones Machupicchu entry fee implementation.
Peru has issued Superintendency Resolution No. 000075-2026/SUNAT of 30 April 2026 in the Official Gazette, introducing changes to the timing for mandatory electronic invoicing and the use of the Integrated System of Electronic Records (Sistema Integrado de Registros Electrónicos – SIRE), alongside a separate update postponing new entry fees for the Machupicchu Historical Sanctuary.
SUNAT updates electronic invoicing and SIRE obligations
The Superintendency of Customs and Tax Administration (SUNAT) has revised rules on when taxpayers must begin issuing e-invoices.
Under the amended framework, new taxpayers registering for a RUC under the MYPE Tributario regime, special income tax regime, or general regime must issue electronic invoices from the date of registration, rather than after a transition period.
Taxpayers exiting the “Nuevo RUS” regime are required to issue electronic receipts starting from the first day of the following month after leaving the regime.
The regulation also strengthens the linkage with the Integrated System of Electronic Records (Sistema Integrado de Registros Electrónicos – SIRE). From 1 June 2026, any taxpayer newly required to maintain sales and purchase records must use SIRE from the moment that obligation begins.
According to the resolution, the measures are intended to expand the use of electronic receipts and enable SUNAT to generate pre-filled proposals for sales and purchase records.
Machupicchu entry fee change postponed
In a separate administrative update, the planned implementation of new entry fees for the Machupicchu Historical Sanctuary has been postponed indefinitely.
The entry fees, originally scheduled to take effect on 1 May 2026, were delayed due to the need for a formal agreement between the Ministry of Culture and the National Service of Natural Protected Areas (SERNANP). The coordination is required to address operational and budgetary issues, including payment systems, IT infrastructure, and staffing.
A new start date will be set through a future Directoral Resolution once institutional arrangements are completed. The Inca Trail entry route remains outside the scope of the revised fee structure and continues to be governed by separate rules.
