Please be aware that this site is informational only, and many external factors, unique to your company might apply.
Each company must make their own decisions about how they meet their tax obligations.
In Peru, businesses can digitise and store accounting documents such as receipts and invoices in electronic format.
Like many countries in Latin America, Peru has adopted e-invoicing as standard practice. However, if a company receives original paper documents, these must still be kept for tax and audit purposes.
The main regulation, Decreto Legislativo No. 1412 – Ley de Gobierno Digital, defines the management principles for digital documents with legal validity, recognising them as valid when their processes guarantee: authenticity, integrity, traceability, and preservation.
In addition, the Peruvian Technical Standard NTP 392.030-2:2015, issued by INACAL, sets the technical rules for converting paper records into microform or digital format while maintaining their legal and evidential value.
For tax purposes, SUNAT’s Informe N.º 102-2020-SUNAT/7T0000 clarified that scanned or digitised copies do not replace original paper documents.
Digital copies alone cannot justify deductible expenses or VAT (IGV) credits — the physical originals must still be retained.
Last changed 2026-03-31