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.

Authors

Publication Details

Journal
International VAT Monitor
Published
2026-08-25
DOI
https://doi.org/10.59403/1zebxkw
Primary Topic
Historical Studies in Central America
Type
article
Field-Weighted Citation Impact
0.00
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article

The Peruvian Experience with Electronic Invoicing

EstebanA. Montenegro Guillinta
International VAT Monitor
Historical Studies in Central America
article

The Peruvian Experience with Electronic Invoicing

EstebanA. Montenegro Guillinta
article en

Abstract

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.

International VAT MonitorVol. 37(5)
Openalex Percentile: Top 1%
Historical Studies in Central America
DOISourceOpenAlex
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The Peruvian Experience with Electronic Invoicing — EstebanA. Montenegro Guillinta · International VAT Monitor (2026) | TGRS Research Map | TGRS