Peru: More than 11,000 companies to adapt to e-invoicing

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 the Lima Authority or regional municipalities and area offices.

December 2016 is the latest deadline for migration to the e-invoicing schema in Peru. Superintendency Resolution Nº. 203-2015/SUNAT set December 1 as the date for the adhesion of more than 11,000 new businesses, published in a list accessible from the National Customs and Tax Administration (SUNAT) website These are companies which meet the following requirements:

  • They are considered main taxpayers to the Lima Tax Authority.
  • They are deemed major taxpayers to regional tax divisions and area offices.

These companies must not only issue e-invoicing, as they are also required to issue sales receipts, credit notes and debit notes electronically, in accordance with the Peruvian government’s SEE or Electronic Issuing System.

The companies referred to in this post are the second group of taxpayers affected by the SEE Electronic Issuing System in 2016. On July 15, businesses listed as Main National Taxpayers were required to join the system.

The Peruvian tax administration SUNAT is gradually expanding the SEE (Electronic Issuing System). With the aim of streamlining the shift to e-invoicing, the government has set a timetable for total adhesion to the mandatory system, culminating in 2017. This criterion imitates the model used in other countries in the region, like Chile or Argentina.

With the popularization of this technology, SUNAT will improve control of tax evasion and simplify tax compliance, while fostering competitiveness and cost reduction in Peruvian companies.

Some additional aspects of e-invoicing in Peru

The documents associated with e-invoicing in Peru are known as CPE (Comprobantes de Pago Electrónicos) or electronic payment receipts.

In addition to the businesses designated in the different Peruvian government rulings, any company that voluntarily decides to join the system can become an issuer of these receipts (invoices). Since 2010, it is possible to join the e-invoice issuing project in Peru after completing an application process that culminates with authorization and approval for the issuing company to generate electronic payment receipts.

To issue e-invoices, it is possible to use the MYPE e-Invoicing system, managed by the SUNAT and aimed at companies with low turnover, or market systems such as the EDICOM International e-Invoicing Platform, which is fully adapted to the e-billing system specifications in Peru.

The EDICOM Certification Authority is also included in the INDECOPI (National Institute for the Defence of Competition and Protection of Intellectual Property) Official Register of Digital Certification Service Providers. In practice, this endorses the validity of certificates issued by EDICOM for electronic signature of invoices issued in Peru.

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