Return to mapElectronic Invoicing and e-Transport Documents in Peru
Electronic invoicing in Peru is mandatory for all taxpayers and regulated by the National Superintendence of Customs and Tax Administration (SUNAT) through the Electronic Payment Vouchers (CPE). Meanwhile, the Electronic Shipment Guide (GRE) guarantees transparency and traceability in the transport of goods nationwide.
Characteristics of Electronic Invoicing in Peru
Electronic invoicing in Peru is managed through the Electronic Issuance System (SEE), which sets the technical requirements for issuers and receivers. Electronic Payment Vouchers (CPE) include invoices, sales receipts, credit and debit notes, withholding vouchers, shipment guides, and other legally valid and tax-relevant documents.
SUNAT oversees and validates the system through Electronic Service Providers (PSE) and Electronic Service Operators (OSE), who verify document validity and issue the Acknowledgment of Receipt (CDR).
Mandatory Use
With the incorporation of micro, small, and medium-sized enterprises in 2022, electronic invoicing became mandatory for 100% of taxpayers in Peru, both for issuing and receiving CPE.
Invoice Format
Electronic vouchers are generated in XML format following the UBL 2.1 standard. The main CPE types include invoices, sales receipts, credit and debit notes, withholding and perception vouchers, public service receipts, and electronic purchase settlements.
Electronic Signature
Each voucher must be digitally signed using a valid digital certificate, ensuring the authenticity of the issuer and the integrity of the document.
Archiving
CPE must be kept electronically for five years, including rejection receipts, daily summaries, and cancellation notices. Issuers must also guarantee that recipients have access to their vouchers for at least one year.
Prerequisites
To issue CPE, taxpayers must:
- Possess an active Unique Taxpayer Registry (RUC) number
- Be registered in the SEE as an electronic issuer
- Possess a valid digital certificate
- Work with an authorized Electronic Service Provider (PSE) and Electronic Service Operator (OSE) for document validation
Fiscal Control
Control is managed through OSEs, who validate CPE and issue the Acknowledgment of Receipt (CDR). Only documents approved by SUNAT gain full tax validity.
Invoice Workflow in Peru
The electronic invoicing process in Peru covers the stages of issuance, validation, control, delivery, and archiving of CPE, ensuring legal and tax compliance.
CPE Issuance
Transaction data is extracted from the taxpayer’s ERP and converted into XML (UBL 2.1) format as defined by SUNAT.
Connection and Validation with SUNAT
Each voucher is digitally signed and sent to SUNAT via a PSE. The document is validated by an OSE, which issues the Acknowledgment of Receipt (CDR).
Delivery to Recipients
After validation, the voucher is automatically sent to the customer through secure electronic channels, and when applicable, accompanied by its graphical representation.
Electronic Archiving
Issuers and recipients must keep CPE in digital format for five years, ensuring their integrity and accessibility.
Frequently Asked Questions about Electronic Invoicing in Peru
Below are some of the most frequently asked questions about the electronic invoicing system in Peru.
What is an Electronic Payment Voucher (CPE)?
It is a digital tax document that replaces the traditional paper voucher. It can be an invoice, receipt, credit or debit note, among others, and has full legal and tax validity before SUNAT.
What format do electronic vouchers use in Peru?
CPE are generated in XML format following the international UBL 2.1 standard, ensuring interoperability with SUNAT systems and integration with company ERPs and accounting systems.
What is the deadline to send an electronic invoice to SUNAT?
According to Resolution No. 000003-2023/SUNAT, issuers have up to three calendar days after the issuance date to send the invoice and related notes to SUNAT or the OSE.
What happens if CPE are not sent within the established deadline?
The document loses its validity as an electronic invoice, even if it has been delivered to the client. Consequently, it cannot be used to claim tax credits or deduct expenses.
Who is required to issue electronic invoices in Peru?
Currently, 100% of taxpayers registered in the RUC must issue and receive electronic invoices, except for those under the New Simplified Single Regime (NRUS), for whom it remains optional.
What roles do the Electronic Service Provider (PSE) and Electronic Service Operator (OSE) play?
The PSE is responsible for generating and digitally signing the vouchers, while the OSE validates and transmits the documents to SUNAT, issuing the Acknowledgment of Receipt (CDR) as proof.
What happens if an electronic invoice is rejected by SUNAT?
If a voucher is rejected, it loses its tax validity. The issuer must correct the identified errors and resend the document within the established deadline for it to be recognized as a valid CPE.
What are the recipient’s obligations regarding a CPE?
The recipient must review the received vouchers and, in the case of negotiable invoices, express acceptance or disagreement within eight business days. Failure to respond within this period is considered tacit acceptance under the law.
Characteristics of the Electronic Shipment Guide (GRE) in Peru
The Electronic Shipment Guide (GRE) is a digital document regulated by SUNAT that supports the transport of goods within the country. Its issuance is mandatory and always linked to a payment voucher, managed electronically through the taxpayer’s electronic issuance system. The GRE ensures that every goods movement is duly recorded with SUNAT, strengthening fiscal and logistical control nationwide.
Mandatory Use
The GRE is mandatory for all companies that transport goods within the national territory, except for taxpayers under the New Simplified Single Regime (New RUS). The obligation applies to sales, consignments, returns, internal transfers, imports, exports, and to taxpayers or carriers designated by SUNAT.
Types of Electronic Shipment Guides (GRE)
- GRE – Shipper: Issued by the goods owner to certify the legitimacy of the transport.
- GRE – Carrier: Issued by the company or individual responsible for transport when the shipment is carried out by a third party.
Mandatory Information
Each GRE must include the issuer’s and recipient’s data (RUC, legal name, address), departure and destination points, and a detailed description of the transported goods.
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