Compliance
Complying With Electronic Reporting in Latin America: What Businesses Need to Know
Latin American governments are rapidly increasing electronic invoicing & reporting requirements — this article helps businesses stay on top to avoid fines.
By NomadicTax Research Team • 5-7 min read • August 13, 2026
## Why digital compliance is taking off in LatAm
Governments are focusing on electronic systems to increase transparency, crack down on fraud, and improve revenue collection. Key tools include:
- e-invoicing / factura electrónica
- electronic books & records systems (e.g. SIRE, SIRE-Web)
- electronic reporting of transactions, beneficial ownership, digital services tax compliance
## Recent developments you should know
- In **Peru**, the **PEI Web** system became available from **August 1, 2026**, letting taxpayers send necessary information through SUNAT’s online portal without software installations. This simplifies compliance. ([cpe.sunat.gob.pe](https://cpe.sunat.gob.pe/informacion_general/pei?utm_source=openai))
- SUNAT’s **Resolución de Superintendencia Nº 0125-2026/SUNAT** grants leniency in sanctions for record-keeping or reporting failures tied to the electronic registers (SIRE) through **August 31, 2026** for taxpayers who need more time to adapt. ([cpe.sunat.gob.pe](https://cpe.sunat.gob.pe/node/141?utm_source=openai))
- In Argentina, AFIP’s **Resolución General Nº 5853/2026** modifies deposit and fiscal requirements for certain operations, affecting electronic reporting and declarations. ([biblioteca.afip.gob.ar](https://biblioteca.afip.gob.ar/pdfp/BOL_DGA_0005_1_2026.PDF?utm_source=openai))
## What to do now — actionable compliance steps
1. **Know if you’re obligated**: determine which regime you fall under—general, simplified, small business—and what electronic system you must use.
2. **Stay aware of deadlines**: For example, the Peruvian grace period until **31 August 2026** for certain SIRE infractions requires action promptly. ([cpe.sunat.gob.pe](https://cpe.sunat.gob.pe/node/141?utm_source=openai))
3. **Upgrade tech systems early**: ensure you're using compliant accounting software that can generate electronic invoices or records as per local tax authority specs.
4. **Validate communication channels with tax authorities**: RUC info, contact details, digital credentials must be accurate. Countries like Peru and Colombia emphasize these.
5. **Document exemption or tolerance periods**: Where authorities are granting grace periods (like Peru), keep official notices or registrations to avoid future penalty risk.
## Example case
Carlos runs a small digital marketing agency based in Lima with clients in Chile and Mexico. He:
- Checks if he’s required to use **SIRE** or **PEI Web** — since his income is above the threshold (so he is required) he ensures registration by or before the grace-period deadline.
- Updates his invoicing software to issue electronic invoices valid in Peru, Mexico, and Chile.
- Keeps copies of all notices that resolve tolerance periods or extensions, just in case audits reference them.
## Summary & best practices
- Always confirm if a new system or mandate is in effect in your country and whether your business is covered.
- Don’t wait until the last minute—compliance systems often require time to implement and employee training.
- Keep up with legislative announcements via official sources—these may offer relief or extensions.
With proactive measures, businesses can reduce risk, avoid penalties, and leverage electronic compliance for operational efficiency.