The Comprobante de Pago Electrónico (Electronic Payment Receipt, CPE) is Peru’s electronic invoicing, which is governed by the Electronic Emission System (SEE). CPE reacts to Peru’s e-billing paradigm, which has been in use since 2010. Peru’s requirements for becoming an electronic invoice issuer listed below: 
● To be assigned an RUC number 
● The SEE must register you as an electronic issuer 
● To be in possession of a digital certificate 

● It is necessary to have both a PSE and an OSE-SEE Additionally, there are updates on e-transport in Peru. In addition to e-invoicing, there is an e-transport document called GRE in the country. SUNAT published a draft on June 2, 2022 that brought important changes regarding e-transport. With this new draft, it is aimed to control the goods under transport and to eliminate the use of paper. According to the draft, this new obligation will start in January 2023. In Peru, VAT returns are filed online or in person at an authorized bank