Electronic invoicing in Peru
Peru is far along in its e-invoicing journey, having implemented a mandate for all taxpayers to issue and receive electronic invoices. Regulated by the country’s Electronic Issuance System, e-invoicing was introduced in 2010 – though it was initially voluntary.
The e-invoicing scheme in Peru includes more electronic documents than just e-invoices, adding to the complexity—especially for international organisations that have multiple national e-invoicing regulations to comply with. This page is your dedicated overview of Peru’s e-invoicing; it will be updated when necessary, so be sure to keep it in your bookmarks.
Table of contents
1. How does e-invoicing work in Peru?
2. Characteristics of electronic invoicing in Peru
3. Types of invoices and electronic documents
4. SEE: Electronic issuance system Peru
5. Participants in electronic issuance systems Timeline of e-invoicing adoption in Peru
6. Timeline of e-invoicing in Peru
7. Penalties: What happens if I don’t comply with e-invoicing in Peru?
8. What else do I need for VAT compliance in Peru?
How does e-invoicing work in Peru?
Validation
Peru’s current electronic invoicing system does not require that the Electronic Payment Receipts (CPEs) be pre-validated by the National Superintendency of Customs and Tax Administration (SUNAT) or the OSE before being sent to their recipients. Once the voucher is generated, it can be sent concomitantly to SUNAT or even after being sent to the customer or recipient.
However, SUNAT discourages this because if the document previously sent to the client is rejected by the OSE or SUNAT, the document will lack tax validity and the taxpayer must issue a new document to his client.
This means that, even though CPE issuers can validate CPE through an asynchronous process, most issuers prefer to perform the pre-validation procedure or validate synchronously. Once the CPE has been received by the OSE or SUNAT, a Proof of Receipt (CDR) is issued, indicating to the issuer that the document sent for validation meets the requirements established by SUNAT.
Contingency
Currently, if the taxpayer is unable to issue the receipts outside the electronic issuance system due to force majeure or circumstances beyond their control, they must issue a return on a certain date with the payment receipts, credit notes and debit notes issued without using the Electronic Issuance System (SEE).
Acknowledgement of Receipt
In principle, recipients of electronic invoices must generate an acknowledgement of receipt for the invoices they receive. However, that approval may be tacit: current legislation has established that if the recipient does not acknowledge receipt, the invoice will be considered formally accepted eight days after receiving the document.
Characteristics of electronic invoicing in Peru
Peru B2B e-invoicing
Peru regulates its electronic invoicing scheme, in which the documents are known as Electronic Payment Receipts (CPE), through its Electronic Issuance System (SEE). It’s governed by its national tax authority, the National Superintendency of Customs and Tax Administration (SUNAT).
Companies must use this system and meet strict technical requirements for both issuing and receiving e-invoices. Its implementation began in January 2014, and small and medium enterprises were the last to be included in the obligation in early 2022. From then on, all taxpayers in Peru have been mandated to issue e-invoices, as well as other sales documents.
Peru B2G e-invoicing
Peru requires businesses to issue electronic invoices when transacting with suppliers of public entities and receive e-invoices from all public entities.
Much like with B2B transactions, the country’s scheme requires businesses to meet the standards set by the SEE system and archive electronic documents for five years.
Types of electronic payment receipts in Peru
- Electronic invoice: Required in B2B and B2G transactions that generate tax credit. The validity of this document is conditional on strict compliance with structure, issuance and validation rules.
- Receipt by electronic fee: Issued by natural persons who provide services independently.
- Electronic sales ticket: Issued to final consumers. It does not allow you to exercise tax credit or support expenses for tax purposes, and its structure is less complex than that of electronic invoices.
- Electronic purchase settlement: Issued by taxpayers who make purchases to natural persons who produce and/or collect primary products derived from agricultural activity, artisanal fishing and timber extraction, among others – as long as these sellers do not have their Unique Taxpayer Registration (RUC) number.
- Electronic debit and credit note: The first is used to recover expenses or costs incurred by the seller, and the second to accredit cancellations, discounts or other modifications to invoices and electronic sales tickets previously issued.
- Electronic public service receipt (SP electronic receipt): A special voucher issued by telecommunications, water, electricity and natural gas services, both in B2B transactions, giving entitlement to tax credit and to final consumers.
- Proof of electronic withholding: Mandatory for use by taxpayers designated as withholding agents who carry out transactions subject to the General Sales Tax (IGV) withholding regime.
- Proof of electronic perception: Proof of payment issued by the Perception Agent when they make the total or partial collection of the IGV to their customer or importer, either by purchase of fuel or by Internal Sales included in the Regime of Perceptions of the IGV.
- Electronic referral guide Sender: Issued by the sender to support the transport or transfer of goods.
- Electronic Referral Guide Carrier: Issued by the Carrier user in digital format to support the transport or transfer of goods, it is necessary to issue it per transport unit, by destination, per recipient and per sender.
- Electronic referral guide per event: Issued by the sender or the carrier to complement another previously issued by the same subject due to facts not attributable to them.
- Guide to Electronic Referral of controlled goods (BF): Supports the transfer of chemical inputs, products and their by-products or derivatives that are subject to control because they can be used, directly or indirectly, in the elaboration of illicit drugs. To find out if the products to be transported must be inspected, consult Supreme Decree No. 268-2019-EF.
- Electronic authorised document (DAE): Proof of payment that allows you to sustain expenses or costs for tax purposes – as well as the possibility of exercising a tax credit, issued in accordance with the particularity of the operations, provided that the acquirer or user is identifiable and the tax is discriminated against.
SEE: Electronic issuance system Peru
There are multiple electronic issuance systems in Peru that help generate electronic payment receipts. These systems can be public, commercial or private. Here are the main systems:
SOL issuance system: SUNAT provides this free system, also known as SUNAT – Online Operations (SOL). This system has several limitations and is mainly aimed at small taxpayers and independent professionals who generate a low volume of CPE. It also has a SUNAT app and Emprender app.
Issuance system from the taxpayer’s systems: This issuance system is developed according to the taxpayer’s measures and needs. The issuance of the CPEs does not require access to the SUNAT web portal; the generation, remission and validation of the CPEs are carried out between the taxpayer’s systems and the SUNAT or OSE database.
SUNAT billing issuance system: This free application allows you to issue electronic receipts. It is aimed mainly at medium and small taxpayers with computerised systems and a high volume of billing.
Electronic services operator issuance system: The process of validating the CPEs generated by the taxpayer’s issuance systems requires entities authorised by SUNAT to electronically verify CPEs to be considered issued.
Supervised Companies Issuance Systems: Issues electronic receipts for public services. However, the issuers of these systems can choose to issue such vouchers through the issuance system from the taxpayer’s systems.
Participants in electronic issuance systems
Electronic sender
The taxpayer issues receipts electronically, either because they are required to or because they have voluntarily adhered to the system.
Acquirer or user
The consumer of goods and/or services to whom a CPE is issued and who must receive it in their capacity as a consumer. When the consumer is also an electronic issuer, they are an electronic acquirer, but if not, they are considered a non-electronic acquirer.
Electronic service provider (PSE)
The entity that provides services to the electronic issuer, on behalf of the issuer, to perform activities inherent in the electronic issuance of proof of payment. The corresponding accreditation is required before the SUNAT to be a PSE.
Electronic service operator (OSE)
OSE is an entity authorised by SUNAT and registered in the SBE Registry to electronically verify compliance with the essential aspects of what is issued in the SEE - SBE.
Timeline of e-invoicing in Peru
Peru took a phased approach when implementing e-invoicing, making the gradual rollout hard to follow. Here are the core dates:
- January 2014: Phased implementation of e-invoicing begins
- 1 January 2018: Taxpayers that deduct or collect VAT, are identified as PRICO, or whose tax ID is contained in Appendix I to Resolution 155-2017 must participate in e-invoicing
- 1 May 2018: Taxpayers whose tax ID is contained in Appendix II to Resolution 155-2017 must participate in e-invoicing
- 1 August 2018: Taxpayers whose tax ID is contained in Appendix III to Resolution 155-2017 must participate in e-invoicing
- 1 November 2018: Taxpayers whose tax ID is contained in Appendix IV to Resolution 155-2017 must participate in e-invoicing
- 2022: Small and medium enterprises join the e-invoicing scheme
Penalties: What happens if I don’t comply with e-invoicing in Peru?
Failure to issue and/or provide payment vouchers or complementary documents under the terms of the provisions in force may result in the closure of the establishment.
Issuing or granting documents where printing or importation does not meet the requirements and characteristics may result in a penalty of approximately EUR 632 or closure of the establishment
What else do I need for VAT compliance in Peru?
Tax compliance in Peru is larger than e-invoicing, especially considering the importance of meeting VAT obligations.
Organisations’ demands grow significantly when staying on top of regulatory changes. Compliance requires meeting demands in both the present and the future, and this can be heavy on resources. That’s why Sovos is your compliance partner; we help you achieve global compliance through local expertise.
FAQ
Is e-invoicing mandatory in Peru?
It is mandatory for taxpayers who generate income to issue and receive electronic invoices in Peru.
Who needs electronic invoicing in Peru?
Every taxpayer established in Peru must issue and receive electronic invoices.
Can an electronic invoice be cancelled?
Yes, electronic invoices can be cancelled in Peru – as long as it’s within a specific timeframe.
How much time is there to cancel electronic invoices in Peru?
E-invoice cancellations must be made within 72 hours of an electronic invoice being issued.
What is the time frame for sending electronic invoices to SUNAT?
Since 6 January 2023, taxpayers have up to three calendar days to send e-invoices to SUNAT.
What happens if the CPEs are not sent within the established deadline?
Sending e-invoices or electronic notes outside of the deadline to SUNAT means the document will not be considered legitimate – even if already delivered to the buyer.
Sending electronic documents outside of the deadline to the OSE means it will not verify the documents and they are not considered valid, even if already delivered to the buyer.
Setting up e-invoicing in Peru with Sovos
With electronic invoicing becoming more common globally, following the lead of Latin American countries like Peru, it is important that you prioritise compliance.
The global – yet fragmented – adoption of e-invoicing solidifies the need to choose a single vendor for complete compliance, wherever you do business. Sovos is a tax compliance partner you can trust.
Focus on what truly matters: speak with a member of our team today to begin reclaiming your time.
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