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. 

Status of the electronic invoice in Peru

In 2022, the National Superintendence of Customs and Tax Administration (SUNAT) focused on finalizing the electronic invoicing process by integrating the remaining companies in the country, with a particular focus on medium and small-scale taxpayers, who had not yet adopted this system. Today, 100% of taxpayers are required to issue and receive invoices in electronic format, thanks to the efforts of the tax administration.

SUNAT Extends Deadline for Mandatory RVIE and RCE Compliance to January 2025

The National Superintendency of Customs and Tax Administration (SUNAT) in Peru has announced through Resolution No. 000145/2024, published in the official gazette, that the deadline for mandatory use of the Electronic Sales and Income Register (RVIE) and the Electronic Purchase Register (RCE) via the Integrated Electronic Records System (SIRE) has been extended.

This extension gives taxpayers an additional five months to prepare and adjust their processes, moving the mandatory compliance date from August 2024 to January 2025.

The resolution affects taxpayers who were not previously required to maintain records in the Electronic Book System (SLE), the Electronic Books Program (PLE), or the SLE – Portal between July 2023 and December 2024. It excludes those who are not part of specific tax regimes, like the Special Income Tax Regime or the MYPE Tax Regime, unless specifically excluded.

However, starting August 2024, SIRE use remains mandatory for taxpayers who, as of July 31, 2024, are required to maintain the RVIE and RCE and belong to the Special Income Tax Regime or the MYPE Tax Regime. Additionally, all taxpayers who, as of December 31, 2024, are required to keep sales and income records, and purchase records, will be obligated to comply unless they fall under specific exceptions.

Electronic payment voucher - CPE and sending deadlines

Electronic payment vouchers are the name given to fiscal documents in electronic format such as invoices, sales receipts, or credit notes in Peru. A CPE is any document regulated by SUNAT that certifies the delivery of goods or services.

The previous regulation, established through Resolution of Superintendence No. 000193-2020/SUNAT, required invoices to be sent on the calendar day following the issuance date. SUNAT found that the percentage of issuance was less than 90% of the total electronic invoices sent.

Therefore, it was deemed convenient to re-evaluate the provisions of the previous resolution and, through the publication of a new Resolution No. 000003-2023/SUNAT, extend the aforementioned deadline to the third calendar day following the issuance date of the electronic invoice.

Other modifications in the electronic invoice system in Peru regulated by Resolution No. 000003-2023/SUNAT.

The electronic issuer must send SUNAT a copy of:

• The electronic DAE, SP electronic receipt, and electronic note linked to those on the issuance date stated in those documents, or even up to a maximum of seven calendar days from the calendar day following that date.
• The electronic purchase settlement on the issuance date stated in those documents or even on the calendar day following that date.
• The invoice and electronic note linked to that on the issuance date stated in those documents or, even, up to a maximum of three calendar days from the calendar day following that date.

Types of CPEs

• Invoice.
• Sales Ticket (Individual or daily summary).
• Credit Notes.
• Debit Notes.
• Withholding voucher (CRE).
• Collection voucher (CPE).
• Waybill.
• Public service bill.
• Electronic purchase settlements.

CPE Format

CPEs must be generated in the standard UBL V2.1 format based on XML and developed by the technical committee by OASIS.

CPE Archiving

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.

Digitization of Electronic Invoices

This system, sanctioned by the Peruvian tax authority (SUNAT), enables the correlation between commercial invoices and negotiable invoices to access liquidity and sustain business operations. Buyers are required to either accept or reject electronic invoices from their electronic suppliers within 8 business days of receipt, and is obligatory for Buyers.

The recent legislation broadens the scope of companies eligible to issue financial assets, enhancing the dependability and security of issued purchase orders. This is instrumental in the economy by streamlining financing for MSMEs, startups, and businesses of all scales.

Turning invoices and purchase orders into securities significantly boosts companies' cash flow, providing vital liquidity for daily operations and future ventures. However, accessing short-term working capital financing poses a major challenge for micro, small, and medium-sized enterprises. The lack of such funding frequently leads to cash shortages, negatively impacting performance and hindering economic growth.

EDICOM's electronic invoicing solution complies with SUNAT's requirements, simplifying the entire process. Our platform seamlessly integrates with SUNAT's system, making it easy to send and receive acceptance, rejections, and messages from clients. With EDICOM, companies can manage all communications centrally, without the need to access SUNAT's platform.

EDICOM’s international electronic invoicing platform

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.