Electronic Credit And Debit Notes: A Change That Companies Must Review

Superintendency Resolution No. 048-2026/SUNAT introduced modifications related to the electronic issuance of payment receipts and related documents, including changes to credit and debit notes.

While the resolution establishes its effective date as August 1, 2026, SUNAT subsequently updated its validation rules, setting an application date of January 1, 2027, for certain validations.

This difference in dates is relevant for companies, as it requires them to review their electronic invoicing systems, internal procedures, and issuance processes in advance.

Timely adaptation allows for the reduction of operational risks and the avoidance of problems when the new validations are applied.

In tax matters, it is not enough to know about the modification: it is also necessary to identify when and how SUNAT will validate it.

Does your company issue electronic receipts? Reviewing these changes in advance can prevent future issues.