e-Invoicing in Peru

It's called the carrier's guide because it's the third party who generates that guide. The selling company is responsible for creating its sender's dispatch advise.

For example: I sell and hire a third party for transportation. So, as the seller, I generate the sender's dispatch advise, and the third-party transporter is responsible for creating their carrier's dispatch advise.

The carrier is required to create the dispatch advise, and it is in XML format.

You should generate the invoice and dispatch advise separately.

When you query the SUNAT compliance platform through the REST API (token), you receive a JSON file containing the XML receipts validated by the OSE.

The receiver of the invoice is not obliged to issue explicit compliance because if, after 8 calendar days from the receipt of the JSON, the receiver does not issue explicit non-compliance or compliance, CAVALI can issue presumed compliance, closing the cycle of the receipt and allowing the invoice to circulate as an electronic title.

One of the significant changes is that the dispatch advise will no longer be validated by the OSE but directly by SUNAT.

Currently, there is no test environment for electronic dispatch guides.

Taxpayers who use the following SEE:

• SEE - From the Taxpayer (Del contribuyente)
• SEE – Invoice Issuer (Facturador)
• SEE - OSE

There are two possible types of responses: accepted and rejected, with only the accepted type having the status of a valid CPE.

The recent Superintendency Resolution No. 000003-2023/SUNAT brings significant changes to electronic issuance regulations in Peru concerning the deadline for sending electronic invoices.

The purpose of this resolution is to establish a maximum deadline for sending electronic invoices and related electronic notes, which are issued through the Electronic Issuance System developed by the taxpayer's systems (SEE - Del Contribuyente), SEE Facturador SUNAT (SEE - SFS), and SEE - OSE. This is to help taxpayers comply with electronic issuance regulations and avoid tax contingencies resulting from non-compliance.

Starting from January 6, 2023, when Resolution No. 000003-2023/SUNAT came into effect, taxpayers have a maximum of three calendar days from the calendar day following that date to send electronic invoices to SUNAT or the OSE. After this deadline, any invoices not sent will not be considered electronic invoices or electronic notes, even if they have been delivered to the buyer or user.

Once the deadline has passed, any CPE not sent will not be considered electronic invoices or electronic notes, even if they have been delivered to the buyer or user.

a) In the case of SEE - Del Contribuyente and SEE - SFS: What is sent to SUNAT will not be considered electronic invoices or electronic notes, even if they have been delivered to the buyer or user.

b) In the case of SEE - OSE, the OSE: cannot verify the material conditions of what they receive, and therefore, what they receive will not be considered electronic invoices or electronic notes, even if they have been delivered to the buyer or user.

The leasing and subleasing of real estate services generated by subjects subject to third-category income taxes within the country are required to issue electronic invoices and electronic notes related to them.

• This CPE must also be issued to individuals (end consumers) who need to support leasing expenses for the deduction of 3 UIT, providing their DNI number.
• Are individuals under the NRUS (Simplified Single Regime) required to issue electronic sales invoices?

Taxpayers under the Simplified Single Regime (NRUS) are not required to issue their payment invoices electronically. It should be noted that this group of individuals has the option to voluntarily switch to this digital format.