Operating a gastronomic business in Peru means always being up to date with tax regulations. Ignorance does not exempt you from responsibilities, and fines can be a devastating blow to your business’s liquidity. Knowing the SUNAT requirements for restaurants this 2026 is vital for the continuity of your enterprise.

The Era of Mandatory Electronic Billing

There is no longer room for excuses or physical receipt books (except in extreme contingencies). Every venue, regardless of whether it is a small neighborhood cafe or a large hall on a main avenue, must issue electronic receipts immediately to its diners.

  • Instant Receipts and Invoices: They must be delivered to the customer at the time of payment, either printed via thermal printers or through digital means (WhatsApp, email, or SMS).
  • Accurate Declarations: The amounts registered in your daily cash register closing must match exactly with the receipts sent and validated by the tax collection agency.

The Risks of Non-Compliance

The penalties for not issuing payment receipts, or for using systems that are not properly certified, are severe. They range from financial fines calculated based on the UIT, to the dreaded temporary closure of the premises (the infamous “Closed by SUNAT” signs on the door).

How to Automate the Process?

The best way to comply with the law is not to hire someone to type receipts one by one at the end of the day. The current trend is to use a point-of-sale (POS) system that, at the time of charging the customer, automatically generates the XML and sends the information to SUNAT.


Automatic compliance with NubeRest: Do not leave the legal health of your business to chance. NubeRest is a 100% certified POS system. Our electronic billing platform generates unlimited receipts, invoices, and credit notes, connecting directly with SUNAT in milliseconds. Additionally, we allow you to send receipts directly to your customer’s WhatsApp, saving paper and ensuring your restaurant complies with all legal requirements seamlessly.