SUNAT - National Superintendency of Customs and Tax Administration.
e-Invoicing in Peru
Characteristics of the electronic invoice in Peru
Electronic invoicing in Peru is known as CPE (Electronic Payment Receipts) and is regulated by the Electronic Issuance System (SEE). The use of this system by companies involves the adoption of technical requirements by both issuers and recipients, and online communication with the National Superintendency of Customs and Tax Administration (SUNAT). A phased implementation began in January 2014. Throughout 2018, service credit mortgage companies, companies engaged in manufacturing, construction, hotels, and restaurants, and taxpayers with certain levels of revenue were added to the model. Small and medium-sized enterprises were the last to join the electronic invoicing system, and they were granted an extension until early 2022. Currently, 100% of taxpayers are obligated to issue electronic invoices, affecting the following documents:
- Sales Invoice (Individual or Daily Summary).
- Credit Notes.
- Debit Notes.
- Withholding Voucher (CRE).
- Perception Voucher (CPE).
- Dispatch Advise.
- Public Service Receipt.
- Electronic purchase receipts.
With the inclusion of the last group of taxpayers in 2022, all companies and taxpayers are required to issue electronic invoices for both issuance and reception.
The registration process in the SOL system as an electronic issuer of invoices and the selection of both a PSE (Electronic Services Provider) and an OSE (Electronic Services Operator) are essential figures in the process of issuance, validation, and declaration of an electronic invoice.
The standard format used is XML, which uses UBL V2.1 (Universal Business Language) adopted by SUNAT.
Performed through a delegated signature to sign electronic payment receipts guaranteeing the integrity, security and non-repudiation of electronic transactions.
SUNAT has regulated the figure of the OSE (Electronic Services Operator), who registers, validates, and reports electronic invoices to SUNAT.
Electronic documents must be archived for 5 years. This includes invoice rejection documents issued and received by the taxpayers, as well as daily summaries and associated communications.