Electronic Invoice in Peru, how does the Electronic Issuance System (SEE) work?

Electronic Invoicing in Peru has been mandatory for all taxpayers since 2022, as part of the tax digitalisation strategy led by the National Superintendency of Customs and Tax Administration (SUNAT). Electronic Payment Receipts (CPE) are the legally valid documents used to support commercial transactions in the country. This framework, governed by the Electronic Issuance Systems (SEE), is regulated by Superintendency Resolution No. 300-2014/SUNAT and its subsequent amendments.

What is an Electronic Payment Receipt (CPE)?

An Electronic Payment Receipt (CPE) is a digital document used to support the delivery of goods or the provision of services in Peru. Issued under SUNAT regulations, it carries the same legal validity as traditional paper receipts, while offering stronger guarantees in terms of traceability, authenticity, and operational efficiency. To be valid, a CPE must be generated in a structured XML format (UBL 2.1), include a digital signature, and comply with the technical standards defined by the tax authority. Electronic Payment Receipts (CPE) are mandatory for all taxpayers in Peru. This requirement allows SUNAT to improve oversight of commercial transactions, while helping businesses automate processes, minimize errors, and strengthen both accounting accuracy and tax compliance.

Electronic Issuance System (SEE): how it works in Peru

The Electronic Issuance System (SEE) is the framework defined by SUNAT to regulate the issuance of Electronic Payment Receipts (CPE) in Peru. Its purpose is to ensure the tax validity of digital documents, improve tax oversight, and support a fully digital approach to managing tax obligations.

Several parties play a role within the SEE: the electronic issuer, who generates and digitally signs the receipts; the buyer or recipient; the Electronic Services Provider (PSE), responsible for the technical creation of CPEs; and the Electronic Services Operator (OSE), which validates the receipts before they are submitted to SUNAT. Together, this ecosystem ensures that every receipt is processed in a secure, reliable, and fully traceable manner.

Available issuance models (SOL, PSE, apps)

The Electronic Issuance System (SEE) provides several electronic issuance options designed to adapt to the operational needs and technological capabilities of each type of taxpayer:

• SUNAT Online Operations (SOL): A free tool available through SUNAT’s online platform, ideal for small taxpayers and self-employed professionals with low issuance volumes and simple operational requirements.
• Issuance via an Electronic Services Provider (PSE): Fully integrated solutions that manage the complete lifecycle of the Electronic Payment Receipt (CPE), from creation and digital signing to validation, submission, and archiving. This model delivers higher efficiency and built-in compliance, making it ideal for companies with high transaction volumes or complex system integrations.
• Apps: Mobile applications developed by SUNAT that enable the issuance of Electronic Payment Receipts (CPE) directly from a smartphone. These solutions are well suited for entrepreneurs, freelancers, and small businesses that do not rely on advanced accounting systems.

Requirements to issue Electronic Payment Receipts (CPE) with SUNAT

To issue a valid Electronic Payment Receipts (CPE) in Peru, businesses must meet a set of requirements defined by SUNAT. These requirements ensure that both the issuer and the electronic documents meet the legal, technical, and operational standards of the Electronic Issuance System (SEE).

The main requirements to issue CPEs are:

• Be officially enrolled as an electronic issuer under the Electronic Issuance System (SEE).
• Have an active Taxpayer Identification Number (RUC).
• Hold a valid digital certificate to digitally sign Electronic Payment Receipts.
• Use a SUNAT-compliant issuance system capable of generating CPEs according to technical specifications.
• Ensure receipt validation through an authorized Electronic Services Operator (OSE).
• Meet the applicable submission deadlines, which vary depending on the type of receipt and current regulations.
• Archive and retain Electronic Payment Receipts (CPE) for at least five years, including rejection notices, daily summaries, and related supporting documents.

Types of Electronic Payment Receipts (CPE) in Peru

SUNAT has defined a broad range of Electronic Payment Receipts (CPE), tailored to support specific transactions depending on the nature of the operation or the economic sector involved. Issuing the correct type of receipt is critical to ensure tax compliance, properly support deductions, and meet all regulatory requirements. Every Electronic Payment Receipt must be generated in UBL 2.1 (XML) format, digitally signed, and validated either through the Electronic Issuance System (SEE) or by an authorized Electronic Services Operator (OSE), as applicable.

CPE classification in Peru

• Electronic invoice: Issued in B2B and B2G scenarios, it serves as valid support for expenses, costs, and input VAT credit, and is required for transactions between companies and taxpayers registered with a RUC.
• Electronic sales ticket: Issued to final consumers. It does not allow input VAT credit or tax deductions, but serves as valid proof of retail sales.
• Electronic credit note: Used to cancel or adjust a previously issued invoice or sales receipt due to returns, discounts, or transaction errors.
• Electronic debit note: Issued to increase the value of an existing invoice or sales receipt when additional charges were not included in the original document.
• Electronic Waybill (GRE): Documents used to support the physical movement of goods within the country.
• Electronic purchase settlement: Used for purchases made from individuals without a RUC, particularly in sectors such as artisanal fishing, agriculture, or raw material collection.
• Electronic public services bill: A specific receipt issued by providers of telecommunications, electricity, water, gas, and other essential public services.
• Electronic Withholding Voucher (CRE): Issued by VAT withholding agents to document the partial withholding of VAT on specific transactions.
• Electronic Collection Voucher (CPE): Issued by perception agents to document the advance collection of VAT under the perception regime.
• Electronic Authorized Document (DAE): Used in specific situations to support expenses and allow input VAT credit, provided certain requirements are met.

Validation, deadlines, and archiving of Electronic Payment Receipts (CPE)

In Peru, the validity of an Electronic Payment Receipt (CPE) depends on timely submission and successful technical and legal validation in line with SUNAT requirements. CPEs must generally be submitted within three calendar days of issuance, although shorter deadlines may apply depending on the receipt type. Validation can be performed directly by SUNAT or through an authorized Electronic Services Operator (OSE), which issues a Receipt Acknowledgment (CDR) to confirm acceptance.

Once approved, Electronic Payment Receipts must be securely archived in digital format for at least five years, including XML files, acknowledgments, and graphical representations. Both issuers and recipients are responsible for ensuring the integrity, availability, and traceability of these documents, particularly in the event of audits or tax authority reviews.

Integrated Electronic Records System (SIRE)

The Integrated Electronic Records System (SIRE) is SUNAT’s solution for fully digitalizing and centralizing the submission of the Electronic Sales and Income Register (RVIE) and the Electronic Purchase Register (RCE). Under this model, taxpayers are required to generate and submit their records in a structured format, either through web service APIs or via the SIRE desktop application. This approach is designed to improve tax control, minimize reporting errors, and simplify accounting compliance.

The implementation of SIRE becomes mandatory for large taxpayers as of January 2026, following an extension granted by SUNAT to support technical readiness. Fully integrated into Peru’s electronic invoicing ecosystem, SIRE reinforces the country’s tax digitalization strategy by improving data traceability and enabling faster, more effective supervision by the tax authority.

Electronic factoring: Electronic Payment Receipts (CPE) as negotiable instruments

Under Peru’s regulatory framework, the electronic invoice issued as an Electronic Payment Receipt (CPE) goes beyond its tax function and can also become a negotiable instrument. This allows businesses, especially micro, small, and medium-sized enterprises (MSMEs), to use it as a short-term financing tool and access liquidity through electronic factoring.

For an electronic invoice to qualify as a negotiable instrument, it must comply with specific SUNAT requirements. A key condition is that the buyer or recipient must confirm acceptance within eight business days of receiving the Electronic Payment Receipt (CPE). If no response is issued within this timeframe, the invoice is considered automatically accepted. This confirmation is required if the buyer intends to claim input VAT credit; otherwise, the recipient may submit a rejection or objection, which prevents the CPE from being used as a negotiable instrument.

This framework strengthens the formalization of invoice acceptance processes and provides greater legal certainty for financing operations. Once accepted, the Electronic Payment Receipt (CPE) can be negotiated with financial institutions through specialized electronic platforms, enabling businesses to speed up cash flow and turn accounts receivable into immediate liquidity, without resorting to traditional financing.

EDICOM, global electronic invoicing and tax compliance platform

EDICOM is an international technology provider specializing in electronic invoicing and tax compliance. Its global platform enables the automated issuance, validation, and submission of Electronic Payment Receipts (CPE) in full compliance with the requirements established by SUNAT in Peru. The solution ensures that receipts are generated in the correct format, digitally signed, and validated by an authorized Electronic Services Operator (OSE).

Powered by a SaaS-based architecture, EDICOM’s platform simplifies the entire electronic invoicing workflow, minimizing manual intervention and boosting operational efficiency. It connects seamlessly with existing ERP systems to automate the creation, transmission, and reception of electronic documents. In addition, the solution delivers built-in digital signature capabilities, real-time transaction monitoring, and secure electronic archiving that fully meets SUNAT’s legal retention requirements.

As a specialist in electronic invoicing and compliance, EDICOM provides a scalable and adaptable platform that supports tax regulations across multiple countries, enabling organizations to manage international compliance through a single, centralized solution.