e-Invoicing in Peru

CPEElectronic Payment Receipt

The e-invoicing standards in Peru are governed by the SUNAT (National Superintendency of Tax Administration), which is the government body also responsible for tax collection.

Taxpayers have access to different services provided through the SUNAT portal, registering with a username and password known as CLAVE SOL.

Tax authority: 

SUNAT - National Superintendency of Customs and Tax Administration

Mandatory status

Peru is engaged in an e-invoicing expansion process, extending its mandatory use gradually to all taxpayers.

Administrative transactions required

There is a previous application process for accreditation as an “electronic issuer”.


The document must be electronically signed with a certificate issued by an accredited authority.


The CPE (Electronic Payment Receipt) is implemented on the basis of a UBL (Universal Business Language) format developed from XML structures.

Fiscal control

Implemented through a “Receipt Acknowledgement” issued by the SUNAT, which the e-document issuer must obtain to make the invoice generated valid for tax purposes.


Mandatory for sender and receiver for a 5-year period.

Links of interest


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