Through Resolution No. 000003-2023, the National Superintendence of Customs and Tax Administration established a new maximum delivery period of three calendar days from the day after the date of issuance, to send the invoice or the linked electronic note to SUNAT or to the Electronic Services Operator (OSE), as appropriate.
The extension of the term will be mandatory for taxpayers who are issuing their receipts through the SEE-taxpayer, SEE-SUNAT Biller and SEE-OSE.
It should be noted that electronic documents that are not sent within the established deadlines will not have the quality of electronic invoice and note, even if they have been delivered to the purchaser or user.
