PERU

E-INVOICING

Delve into the compliance standards, unravel the e-invoicing framework and infrastructure. ​

Note: the Country Profile below is focused on the current eInvoicing and eReporting obligations.

Scope

​B2G/B2B/B2C eInvoicing, through a system known as Electronic Emission Systems (SEE) for all transactions that generate tax credit

Adoption timeline

2014-2022: gradual mandate roll-out for all taxpayers based on specific thresholds

Model

CLEARANCE MODEL ​

​The e-invoice in Peru is called the CPE or Electronic Payment Receipt​

Taxpayers are required to enroll in the e- invoicing system and use a PSE (electronic service provider) to create and submit invoices or receipts to tax authority SUNAT, and an OSE (electronic services operator) responsible for validating these documents on behalf of SUNAT

Format

Standardized XML format based on Universal Business Language version 2.1 (UBL)

Archiving

It is mandatory to store the invoice for 5 years for both, issuer and recepient

External references:

• ​SUNAT – National Superintendency of Customs and Tax Administration – [link]

Additional information

e-Transport ​

In June 2022, the Peruvian tax authority (SUNAT) published a draft resolution, norming the new electronic transport document (GRE) effective from January 2023. It must be connected to invoices (comprobantes de pagos) and facilitate monitoring and track of goods under transportation. QR code is required in the document and transmitted through the software provider (PSE – proveedores de servicios electrónicos) or directly to the SUNAT Portal