Peru completes rollout of mandatory B2C & B2C invoices
The last phase of the implementation of e-invoices in Peru completed on 1 June 2022. Peru’s tax authority, SUNAT (Superintendencia Nacional de Aduanas y de Administración Tributaria), introduced Electronic Payment Receipt, CPE, e-invoicing in 2010, and mandated it for all taxpayer above 75 UIT annual turnover in 2017. The latest requirements were introduced between 1 April and June 2022 for small taxpayers, but have now been delayed as follows:
- Turnover below 23 UIT: e-invoice from April 2022; e-receipt June 2022
- Turnover between 23 UIT and 75 UIT: e-invoice from January 2022; e-receipt for point-of-sale vendors, April 2022
Peru’s e-invoicing system is similar to Mexico’s, with the obligation to appoint a certified invoicing agent to verify invoices prior to transmitting to the tax authorities.
The revisions require taxpayers to indicate in the invoice if payment is by cash or credit. In the case of one-time credit payments, the amount pending, and its due date must be indicated. If the credit payment will be made in instalments, the due date and amount of each payment must also be included.
Check VAT Calc’s global live VAT invoice transaction and e-invoice reporting tracker to see where else real-time submissions of invoices is being implemented.
How to issues e-invoices in Peru
- The taxpayer should apply to SUNAT to undertake IT testing of their proposed solution.
- SUNAT will then issue the taxpayer with a secure e-certificate
- Draft invoices are then transmitted to the taxpayers appoint e-invoicing agent, OSE (Electronic Services Operator). These are responsible for validating the invoice.
- The OSE then sends the invoice to SUNAT in XML format for verification and the granting of a confirmation of receipt (CDR)
CPE documents
CPE doesn’t not only cover sales invoices, but also:
- Sales tickets for point-of-sale Boletas
- Credit and debit notes
- Waybills
- Withholding and collection vouchers
Central and South America e-invoicing
| Country | Date | Comments (click for details) |
| Argentina | 2003 | e-Factura Electronic Authorization Code system |
| Bolivia | Dec 2021 | SFE Pre-clearance model |
| Brazil | 2005 | Nota Fiscal Electronic NF-e |
| Chile | 2001 | DTE tax invoice |
| Colombia | Nov 2020 | e-invoice CUFE |
| Costa Rica | 2018 | Pre-clearance |
| Dominican Republic | 2024 | Mandatory e-invoicing phased introduction |
| Ecuador | 2014 | SFEP VAT e-invoicing |
| El Salvador | TBC | Pre-clearance e-invoicing law passed |
| Guatemala | 2019 | e-invoice FEL |
| Mexico | 2011 | Pre-clearance e-invoice CFDI |
| Panama | 2021 | SFEP VAT e-invoicing with third-party agent required |
| Paraguay | 2022 | Marangatú, a pre-clearance e-invoice system started 1 Jan 2022 |
| Peru | 2010 | Pre-clearance invoice; requirement for approved e-invoice agent |
| Uruguay | 2019 | CFE pre-clearnance e-invoicing |
