Electronic Invoicing and e-Transport Documents in Peru

Electronic invoicing in Peru is mandatory for all taxpayers and regulated by the National Superintendence of Customs and Tax Administration (SUNAT) through the Electronic Payment Vouchers (CPE). Meanwhile, the Electronic Shipment Guide (GRE) guarantees transparency and traceability in the transport of goods nationwide.

Characteristics of Electronic Invoicing in Peru

Electronic invoicing in Peru is managed through the Electronic Issuance System (SEE), which sets the technical requirements for issuers and receivers. Electronic Payment Vouchers (CPE) include invoices, sales receipts, credit and debit notes, withholding vouchers, shipment guides, and other legally valid and tax-relevant documents.

SUNAT oversees and validates the system through Electronic Service Providers (PSE) and Electronic Service Operators (OSE), who verify document validity and issue the Acknowledgment of Receipt (CDR).

Mandatory Use

With the incorporation of micro, small, and medium-sized enterprises in 2022, electronic invoicing became mandatory for 100% of taxpayers in Peru, both for issuing and receiving CPE.

Invoice Format

Electronic vouchers are generated in XML format following the UBL 2.1 standard. The main CPE types include invoices, sales receipts, credit and debit notes, withholding and perception vouchers, public service receipts, and electronic purchase settlements.

Electronic Signature

Each voucher must be digitally signed using a valid digital certificate, ensuring the authenticity of the issuer and the integrity of the document.

Archiving

CPE must be kept electronically for five years, including rejection receipts, daily summaries, and cancellation notices. Issuers must also guarantee that recipients have access to their vouchers for at least one year.

Prerequisites

To issue CPE, taxpayers must:

Possess an active Unique Taxpayer Registry (RUC) number
Be registered in the SEE as an electronic issuer
Possess a valid digital certificate
Work with an authorized Electronic Service Provider (PSE) and Electronic Service Operator (OSE) for document validation

Fiscal Control

Control is managed through OSEs, who validate CPE and issue the Acknowledgment of Receipt (CDR). Only documents approved by SUNAT gain full tax validity.

Invoice Workflow in Peru

The electronic invoicing process in Peru covers the stages of issuance, validation, control, delivery, and archiving of CPE, ensuring legal and tax compliance.

CPE Issuance

Transaction data is extracted from the taxpayer’s ERP and converted into XML (UBL 2.1) format as defined by SUNAT.

Connection and Validation with SUNAT

Each voucher is digitally signed and sent to SUNAT via a PSE. The document is validated by an OSE, which issues the Acknowledgment of Receipt (CDR).

Delivery to Recipients

After validation, the voucher is automatically sent to the customer through secure electronic channels, and when applicable, accompanied by its graphical representation.

Electronic Archiving

Issuers and recipients must keep CPE in digital format for five years, ensuring their integrity and accessibility.

Frequently Asked Questions about Electronic Invoicing in Peru

Below are some of the most frequently asked questions about the electronic invoicing system in Peru.

What is an Electronic Payment Voucher (CPE)?

It is a digital tax document that replaces the traditional paper voucher. It can be an invoice, receipt, credit or debit note, among others, and has full legal and tax validity before SUNAT.

What format do electronic vouchers use in Peru?

CPE are generated in XML format following the international UBL 2.1 standard, ensuring interoperability with SUNAT systems and integration with company ERPs and accounting systems.

What is the deadline to send an electronic invoice to SUNAT?

According to Resolution No. 000003-2023/SUNAT, issuers have up to three calendar days after the issuance date to send the invoice and related notes to SUNAT or the OSE.

What happens if CPE are not sent within the established deadline?

The document loses its validity as an electronic invoice, even if it has been delivered to the client. Consequently, it cannot be used to claim tax credits or deduct expenses.

Who is required to issue electronic invoices in Peru?

Currently, 100% of taxpayers registered in the RUC must issue and receive electronic invoices, except for those under the New Simplified Single Regime (NRUS), for whom it remains optional.

What roles do the Electronic Service Provider (PSE) and Electronic Service Operator (OSE) play?

The PSE is responsible for generating and digitally signing the vouchers, while the OSE validates and transmits the documents to SUNAT, issuing the Acknowledgment of Receipt (CDR) as proof.

What happens if an electronic invoice is rejected by SUNAT?

If a voucher is rejected, it loses its tax validity. The issuer must correct the identified errors and resend the document within the established deadline for it to be recognized as a valid CPE.

What are the recipient’s obligations regarding a CPE?

The recipient must review the received vouchers and, in the case of negotiable invoices, express acceptance or disagreement within eight business days. Failure to respond within this period is considered tacit acceptance under the law.

Characteristics of the Electronic Shipment Guide (GRE) in Peru

The Electronic Waybill (GRE) is a digital document regulated by SUNAT that supports the transportation of goods within the country. Its issuance is mandatory and is always linked to an invoice, being managed through taxpayers' electronic issuance systems. The GRE guarantees the traceability of goods and allows SUNAT to monitor the movement of goods throughout the country, including certain shipments associated with foreign trade operations.

Mandatory Use

The Electronic Waybill (GRE) is mandatory for all companies transporting goods within Peru, except taxpayers under the New Simplified Single Regime (Nuevo RUS). The obligation applies to sales transactions, consignments, returns, internal transfers, imports, and exports.

The regulations include specific requirements for certain shipments of foreign goods and update the obligations to issue the Sender's GRE in some foreign trade operations.

Types of Electronic Shipment Guides (GRE)

There are two main types of Electronic Waybill (GRE) in Peru, and their issuance depends on who carries out the transportation of goods:

Sender's GRE: issued by the owner of the goods or by the party required under current regulations to demonstrate the legitimacy of the transportation.
Carrier's GRE: issued by the company or individual responsible for transportation when a third party is responsible for transporting the goods.

Additionally, SUNAT provides for the Event GRE, a supplementary document that records incidents affecting the transportation of goods once transit has started, such as driver changes, transshipments, or changes to certain operational conditions.

Mandatory Information

GREs must include information about the issuer and recipient (Tax ID, legal name, and address), origin and destination points, and a detailed description of the transported goods.

For certain shipments of foreign goods, SUNAT allows the incorporation of the Port Terminal Appointment or Goods Delivery Order as a document related to the GRE, simplifying the information required for specific logistics and foreign trade operations.