Designation of electronic issuers is postponed

September 1, 2021

Through Superintendence Resolution No. 000128-2021/SUNAT, the National Superintendence of Customs and Tax Administration modified Superintendence Resolution No. 279-2019/SUNAT designating electronic issuers of the electronic issuance system.

1. Postponement

According to the above, the regulation in question established that the designation of new electronic issuers under annual income obtained as of December 31, 2019, will be:

Amount of annual income

Date you must issue electronic payment vouchers onwards

Operaciones comprendidas

Electronic invoice and electronic notes

Electronic sales receipt and / or POS ticket and electronic notes

Greater than or equal to 75 tax units. (UIT)



All those operations for which invoices or sales slips must be issued.


Greater than or equal to 23 UIT and less than 75 UIT.



Less than 23 UIT.



Source: El Peruano 31/08/21