The Peruvian Experience with Electronic Invoicing

In this article, the author provides a comprehensive overview of the Peruvian electronic invoicing system as it currently operates and traces its evolution since its introduction in 2008. He begins with a brief explanation of the legal framework governing payment documents in Peru and then analyses the mechanisms established for their electronic issuance and delivery. The author further examines the operational dynamics of the electronic issuance process and discusses practical challenges encountered during implementation.