The Electronic Invoice in Peru
The recent Resolution of Superintendence No. 000003-2023/SUNAT brings important modifications to the regulations on electronic issuance in relation to the deadline for sending electronic invoices in Peru.
Since January 6, 2023, the effective date of Resolution No. 000003-2023/SUNAT, taxpayers will have a maximum period of three calendar days from the calendar day following the issuance of the electronic invoice to send a copy of such invoice or electronic note to SUNAT or the OSE. After that period, anything not sent will not have the quality of an electronic invoice or electronic note, even if it had been delivered to the buyer or user.
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 has published Emergency decree 113-2021 which activates Decree 050-2021 pertaining to the delivery times for electronic invoices and electronic fee receipts.
- Until 30/06/2022: you must deliver documents within 4 natural days of issuance.
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: Companies with an invoicing volume less than 23 UIT.
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
- 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.