SUNAT - Superintendencia Nacional de Aduanas y de Administración Tributaria.
e-Invoicing in Peru
Characteristics of the electronic invoice in Peru
The electronic invoice in Peru is called the CPE and is regulated by the SEE system. Users of this system must meet certain technical requirements and must communicate online with the Peruvian tax authority SUNAT. The phased adoption of the electronic invoice began in January 2014 and is expected to conclude in 2021 with the full incorporation of 100% of taxpayers in the SEE system.
It is progressively being mandated to all taxpayers.
Users must register in the SOL system as an issuer of tax documents and must select an electronic service provider (PSE) and a certifying third party (OSE).
The standard format is an XML in UBL V2.1 adopted by the SUNAT.
Performed through a delegated signature to sign electronic payment receipts guaranteeing the integrity, security and non-repudiation of electronic transactions.
The SUNAT has designated third parties as OSEs (Operador de Servicios Electrónicos) that will validate invoices before reporting them to the 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.