The Electronic Invoice in Peru
Peru has one of the most extensive electronic invoicing systems in Latin America. Its electronic invoicing project (SEE) is in its final stage and will soon incorporate 100% of the country’s companies. The Peruvian tax authority (Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT) coordinates and manages the SEE project.
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Implementation status of the electronic invoice in Peru
To facilitate compliance with the new requirements the SUNAT has delayed the compliance date for electronic issuers. The latest deadline is summarized in Resolution Nº 279-2019/SUNAT, where the new calendar for e-invoice, “boleta”, and electronic note compliance based on taxpayer e-invoice volume in 2019 has been published.
The SUNAT published resolution 150-2021 where the reporting times for electronic invoices and linked electronic notes to the SUNAT have been reduced.
- From 12/17/2021 until 12/31/2021: documents must be reported 3 calendar days after the issuance date.
- As of 01/01/2022 documents must be reported 1 calendar day after the issuance date.
Electronic Invoices and Electronic Notes:
- 1/1/2022: Companies with an invoicing volume above 23 UIT and less than 75 UIT.
- 4/1/2022: Companies with an invoicing volume less than 23 UIT.
Electronic Sales “Boletas” and or POS ticker and electronic notes:
- 4/1/2022: Companies with an invoicing volume above 23 UIT and less than 75 UIT.
1/6/2022: Empresas con una facturación menor a 23 UIT.
Electronic Payment Receipt (CPE)
Electronic tax documents like invoices, sales tickets, or credit notes are called electronic payment receipts in Peru. A CPE is any document that certifies the delivery of goods or services regulated by the SUNAT.
Types of CPEs
- Sales Ticket (Individual or daily summary).
- Credit Notes.
- Debit Notes.
- Withholding voucher (CRE).
- Collection voucher (CPE).
- Public service bill.
- Electronic purchase settlements.
CPEs must be generated in the standard UBL V2.1 format based on XML and developed by the technical committee by OASIS.
CPEs must be archived by issuers and recipients. Issuers must make CPEs available for download or printing for at least one year and guarantee their confidentiality. Electronic issuers must also store, archive, and preserve all CPEs as well as daily reports and rejection notifications through magnetic or optical methods.
Electronic Issuance System (SEE)
The electronic issuance system is regulated by SUNAT Resolución nº300/2014. To issue CPEs taxpayers must use an electronic service provider (PSE) which oversees the construction and signature of the documents. Issued CPEs must be pre-validated by an OSE-SEE. The OSE-SEE verifies the validity of the CDR by issuing a reception acknowledgment (CDR). The OSE-SEE sends the CDR to the invoice issuer and the SUNAT which attaches the CPE’s XML.
Requirements to be an Electronic Invoice Issuer in Peru
- To have an RUC number.
- To be registered as an electronic issuer by the SEE.
- To have a digital certificate.
- To have a PSE and an OSE-SEE.
EDICOM has an electronic invoicing solution that automates processes and is adaptable to the requirements of the SUNAT. EDICOM’s solution simplifies the electronic invoicing issuance and reception processes. EDICOM’s platform enables clients to issue, sign, and validate CPEs with the SUNAT, fully automating the process and integrating with your ERP.
This service transforms data to the required XML schema, guarantees its integrity through the digital signature, and reports documents to the SUNAT.
EDICOM’s platform is ready to issue electronic documents to the SUNAT and clients and can also receive CPEs from suppliers. The delivery to clients can be done electronically even if they do not have an EDI solution. EDICOM’s solution can recognize the recipient of the invoice and depend on their status can route the invoice through the appropriate channel.
- Clients with an electronic invoicing solution: partners automatically receive a CPE with the XML schema required by the SUNAT, ready to be processed by their solution and integrated into their ERP or management system.
- Clients without an electronic invoicing solution: The invoice is published in the Business@mail service, a web portal with high levels of security where recipients can search and download their invoices. EDICOM’s clients can automate the electronic invoice issuance process and guarantee their delivery to their clients.
EDICOM’s global e-invoicing platform Is ready to issue electronic invoices in over 70 countries, making it a completely scalable solution specially made for multinational companies.