The Peruvian Tax Administration (SUNAT) published on October 15, 2018, regulation 242-2018/SUNAT, which establishes some new obligations to Operators of Electronic Services (OSEs) and also updates the sanctions for non-compliance when applicable. According to the new regulation, OSEs are now required to post in a web page the invoices that they have validated and make those documents available to the seller, the buyer, the recipient (if different) and the transporter.
This includes the electronic invoices per se, documents considered equivalents to invoices, the credit notes associated with them and the remittance documentation required for shipping and transporting goods.
The OSE should also inform if the electronic invoices were issued by taxpayer (emisor electronico) and on which date. Additionally, information should be provided about whether the documents have a proof of receipt (known locally as Constacia de Repcion or CDR), or communicate why the CDR does not exist.
The OSEs should identify the computer verification service that they provide and specify it as an independent item in the invoice. To ensure compliance with these requirements, the resolution establishes that the OSEs may be subject to a fine of 103,750 Peruvian Soles (approx. US$31,118.77) when non-compliant. Also, non-compliance with the communication of inconsistencies will be subject to a sanction of 4,150 Peruvian Soles (Approx. US $1246). These changes will become effective January 1. 2019, but some other provisions regarding electronic invoices issued for the provision of services will become effective immediately.
