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.

Tax authority: 

SUNAT - National Superintendency of Customs and Tax Administration

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).


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.


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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