In Peru, the electronic invoice is known as the electronic...
e-Invoicing in Peru
CPEElectronic Payment Receipt
The electronic invoice in Peru is known as the CPE (Electronic Payment Receipt). Companies using this system must adopt certain technical requirements for issuers and recipients, such as online communication with the SUNAT (National Tax and Customs Administration). Gradual phased implementation of e-Invoicing began in January 2015, with the last group of taxpayers scheduled to join by July 2017.
Mandatory status
Gradually being extended to all taxpayers.Administrative transactions required
Registration process in the SOL system as an e-Invoicing issuer and selection of an Electronic Service Provider (PSE).e-Signature
Includes use of the Digital Certificate to sign e-invoices and, in this way, guarantee the integrity, security and non-repudiation of e-transactions. Delegated signature by the PSE chosen is also possible.Format
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.Storage
Mandatory for sender and receiver for a 5-year period.Links of interest
http://www.sunat.gob.pe/Queries about e-invoicing in Peru?
We have the answer to your questions.
Get in touch with our experts from the Permanent Observatory.
Latest news
Challenges of e-Invoicing in Mexico and LATAM countries
Electronic invoicing for taxpayers is becoming a mandatory issue for companies throughout the world. The latest study on...
Peru: More than 11,000 companies to adapt to e-invoicing
The e-invoicing project in Peru sets December 2016 as the deadline for inclusion in the system of all businesses qualified as “major taxpayers” to...