With no establishment and no RUC, SUNAT's CPE system does not reach you – imports are documented on the buyer's side. Revisit if you set up locally or start selling digital services into Peru (a separate VAT regime, without CPE duties).

Peru's 2024 VAT regime for non-resident digital-service providers collects tax through withholding and declarations – it does not bring CPE issuing duties. A full RUC registration with Peruvian-source activity is different: SUNAT's issuer designations attach to the RUC. Confirm which register you are in before relying on the exemption.

Small businesses issue through the free SEE-SOL portal; only Nuevo RUS taxpayers stay outside. Since 1 Jun 2026, a new RUC registration in the MYPE, Special or General regime means electronic issuing from day one plus the SIRE registers (RS 000075-2026). The 1 Jan 2027 product-code rules will reach you too.

You already issue CPE – the work is RS 000048-2026, now in force from 1 Jan 2027 after the RS 000143-2026 postponement: 8-digit numeric SUNAT product codes on every line, credit notes amending a single document, and new attribution/airport e-documents. Use the extra time – the product-code mapping is the heavy lift.