This e-book presents all the basic keys to help you manage electronic invoicing in Latin America.
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
Resolution 312-2018/SUNAT reforms its predecessor, 318-2017/SUNAT, amending the mandatory implementation dates for e-invoicing:
- July 1, 2019 for businesses in the financial and insurance system and savings and credit cooperatives that are not authorized to collect resources from the public and are under the control of the Superintendency of Banking, Insurance and Private Administrators of Pension Funds and engage in transactions liable for general sales tax.
- January 1, 2020 and affecting all transactions carried out by private pension fund administrators, educational institutions cited in article 67 of the General Education Law, technical vehicle inspection facilities cited in section 4.1 of article 4 of the National Regulation of Technical Vehicle Inspections, companies that provide public land transport service for passengers within the boundaries of national territory, companies that provide public rail passenger transport services, companies that provide the water transport service for goods in national traffic, be it maritime, fluvial or lacustrine, companies that provide air freight cargo service within the limits of national territory, companies that provide the special air transport passenger service and or non-regular air passenger transport service.
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.Fiscal control
SUNAT has regulated the figure of the OSE (Electronic Services Operator), which will be responsible for validating the e-Invoices before sending them to the SUNAT. The deadlines for mandatory use of the OSE are the following:
- 1 March 2019: Electronic issuers categorized as major national taxpayers, main contributors of the Lima Intendancy, main contributors of the regional municipalities and zonal offices or withholding agents or agents of collection of the general tax on sales as of December 31, 2018.
- Any company classed as a major taxpayer as of 1 January 2019 will have four months to migrate to the compulsory OSE model.
Format
The CPE (Electronic Payment Receipt) is implemented on the basis of a UBL (Universal Business Language) format developed from XML structures.Storage
Mandatory for sender and receiver for a 5-year period.Links of interest
http://www.sunat.gob.pe/
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