Electronic invoicing guide
Peru
Digital reporting requirements
After customs clearance (within 4 days).
Obligatory
Mandatory for B2B, B2C and B2G.
Authority
SUNAT – National Superintendence of Customs and Tax Administration.
Platform
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).
• Certified Service Providers (SBI) for large companies.
• SOL for small businesses.
Format
UBL 2.1 PU.
Storage time
5 years.
Reporting and processes
Reporting
This country has no reporting obligations.
Processes
The electronic issuance system is regulated by SUNAT Resolution No. 300/2014. To issue CPEs taxpayers must use an electronic service provider (PSE) that oversees the construction and signature of the documents. The issued CPEs must be previously validated by an OSE-SEE. The OSE-SEE verifies the validity of the CPE by issuing an acknowledgement of receipt (CDR). The OSE-SEE sends the CDR to the issuer of the invoice and to SUNAT, which attaches the XML of the CPE.
Upcoming legislative changes
For the time being, no legislative changes are foreseen.
Links of Interest and documents
https://www.sunat.gob.pe/
Documents
- Invoice.
- Sales invoice (individual or daily summary).
- Credit notes.
- Debit notes.
- Withholding tax receipt (CRE).
- Perception voucher (CPE).
- Notice of dispatch.
- Utility bill.
- Electronic purchase receipts.
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