e-Invoicing in Peru: Mandatory electronic payment receipts

e-Invoicing in Peru: Mandatory electronic payment receipts

11/09/2018

Peru is considered to be one of the countries with one of the most widespread electronic invoicing models. Version 2.1 of the electronic payment receipt will be released on October 1, 2018 and introduced changes in fields at the invoice level including optional fields for credit and debit notes. 

According to Peru’s customs and tax administration (SUNAT), between 230,000 and 300,000 taxpayers, which will represent more than 90% of tax collection, will be required to issue electronic payment receipts or CPEs. The last to be designated as electronic issuers were: mortgage credit service companies, companies with manufacturing activities, construction companies, hotels and restaurants and taxpayers with certain billing structures.

Implementation schedule 2019

Resolution 044/2019 / SUNAT modifies resolution 239-2018 / SUNAT. This regulation stipulates that users of the electronic issuing systems (SEE) designated by SUNAT or chosen for the issuance of their electronic invoices are required to use the SEE-OSE and/or SEE-SOL from the following dates:

  • 1 July  2019: Electronic issuers categorized as major contributors or General Sales Tax withholding or collection agents.
  • As of January 1, 2019, taxpayers fitting the profile of electronic issuer and principal taxpayers or General Sales Tax withholding or collection agent must issue electronic invoices (CPE) from the first calendar day of the fourth month following the one in which the mentioned qualities concur.

Resolution 312-2018/SUNAT reforms its predecessor, resolution 318-2017/SUNAT, modifying 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 carry out operations subject to 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 special air transport passenger service and or non-regular air passenger transport service.

Implementation schedule 2018

In July, mortgage credit service companies such as banks, cooperatives, and savings and credit associations began to issue electronic receipts in addition to exporting goods and liquidating purchases.

In August, a group 13,800 companies implemented electronic invoicing in accordance with R.S. N.° 155-2017/SUNAT. Also, companies involved in manufacturing, construction, hotel and restaurant activities with revenues equal to or greater than 150 UIT (607,500 soles) from 2017 must do so as well.

Finally, in November, taxpayers that as of December 31, 2016 have revenues that are equal to or greater than 150 UIT (592,500 soles) from 2016 and taxpayers that as of December 31, 2017, have revenues that are equal to or greater than 150 UIT from 2017(607,500 soles) will be following suit along with the 54,703 from the resolution mentioned above.

However, those taxpayers who cannot issue electronic payment vouchers can continue issuing printed invoices by following the requirements of the “Contingency Issuance” procedure, which began on September 1, 2018. SUNAT will limit the maximum number of printed vouchers that can be issued in case of contingency. This limit will correspond to 10% of the monthly average of the vouchers issued during the last six months or its equivalent to 100 vouchers for each type of voucher and commercial establishment declared.

EDICOM’s International electronic invoice platform

The electronic invoices are issued through the Electronic Emission Systems (SEE).

EDICOM offers taxpayers an electronic billing solution that automates processes and is adapted to the requirements established by SUNAT. This service transforms data to the required XML schema, guarantees data integrity through electronic signatures and declares the documents to SUNAT.

EDICOM’s platform is prepared to issue electronic documents to SUNAT, to send them to recipients and to receive CPEs on behalf of recipients.  Invoices can be issued electronically even if the recipient doesn’t have an EDI solution. The platform recognizes the recipient of the invoice and manages the invoice’s delivery through the channel required for each client depending on who the recipient is.

  • For recipients that have an electronic billing solution, partners automatically receive the electronic payment voucher in the XML schema designated by SUNAT. Furthermore, the voucher is prepared to be processed by the recipient’s solution and integrated with its internal management system.
  • For recipients that don’t have an electronic billing solution, the invoice is published using the Business@Mail service, a web portal that has high levels of security. Recipients can connect to this portal, consult and download invoices. With this system, the electronic invoice issuer automates 100% of the payment vouchers, which arrive at their destination.  

Additionally, the Global E-Invoicing Platform is prepared to issue electronic invoices not only according to the requirements of Peru but can adapt to the requirements of more than 70 countries in the world. Therefore it is a scalable and complete solution for any multinational company. 

Learn how to handle electronic invoicing successfully by clicking here to download our white paper on the state of the electronic invoice in Latin America.

e-Invoicing in Peru

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