Electronic Invoicing in Peru – How does It work?

How e-Invoicing Works in Peru with SUNAT

e-Invoicing in Peru operates through SUNAT’s Sistema de Emisión Electrónica (SEE). Companies must generate their Comprobantes de Pago Electrónicos (CPE) as XML files based on the UBL standard, apply a digital signature, and comply with the corresponding technical and tax validations. These requirements cover not only invoice issuance, but also transmission, acceptance, and electronic archiving.

Several parties are involved in the process. The Proveedor de Servicios Electrónicos (PSE) facilitates the generation and transmission of electronic documents, while the Operador de Servicios Electrónicos (OSE) validates them and issues the Constancia de Recepción (CDR), which indicates whether they have been accepted or rejected. The requirements and e-Invoicing process in Peru therefore shape how companies integrate their ERP systems with technology providers and SUNAT.

The process becomes more complex when companies need to handle high document volumes, adapt to regulatory changes, or coordinate tax compliance across multiple countries. Centralizing the generation, validation, traceability, and storage of CPEs helps reduce manual intervention while keeping systems ready to adapt to new requirements. Managing e-Invoicing and GRE in Peru also requires companies to account for the electronic documents associated with the transportation of goods within the country.

This video provides a clear overview of the issuance and validation process, as well as the key considerations for integrating Peru’s e-Invoicing model with your enterprise systems and coordinating tax compliance in Peru or across other Latin American markets.