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Peru Regulates Electronic Purchase Settlement Obligations

29/01/2020

The SUNAT (Superintendencia Nacional de Aduanas y de Administración Tributaria) tax authority in Peru amended the regulations on electronic purchase settlements and payment receipts on 26 November. Since 1 February, vendors acceptance of electronic purchase settlements means that from now on purchase settlements can only be delivered or made available by the chosen electronic means. This change entails a series of obligations for taxpayers issuing the payment receipt.

Resolution No. 244-2019 SUNAT establishes the regulatory changes on electronic purchase settlement and payment receipts.

With the changes in the new resolution, SUNAT aims to step up control of electronic purchase settlements and optimize the means of their issuance for taxpayers.

New regulatory developments include establishing that electronic purchase settlements must be included in receipts that can be issued from the Electronic Emission System (SEE) - Taxpayer.

SUNAT defines a purchase settlement as a payment receipt issued for purchases from raw material producers who do not provide payment receipts because they lack a RUC tax ID number.

Purchase settlements must be issued when a vendor's monthly sales, accrued monthly over the course of a year (January-February), is under 75 Peruvian tax unit (UIT) limit.

New conditions for issuing electronic purchase settlements 

Since 1 February, the SUNAT has been regulating the conditions for issuing electronic purchase settlements in the following terms:

  • Type of electronic medium for delivery or availability. The electronic issuer who proposes that the delivery or availability of the electronic purchase settlement is done using electronic means must indicate the kind of electronic delivery desired.
  • Compliance with chosen delivery means. Vendor compliance means that going forward purchase settlements can only be delivered or made available by the chosen electronic means, unless a new agreement has been reached for the delivery to be performed using a different type of electronic means.
  • Electronic delivery. The electronic purchase settlement is delivered when it has been received by the vendor through the accorded email address.

Regulation pertaining to the storage and publication  of the purchase settlement:

  • Accessibility to electronic purchase settlement. The electronic issuer must publish the purchase settlement in a website where the vendor can read, download and print purchase settlements..
  • Authentication. A form of authentication must be defined which guarantees that only the vendor can access the information.
  • Communication with SUNAT. The taxpayer is obligated to send the SUNAT a copy of the electronic purchase settlements and a daily summary of electronic purchase settlement reversals. Settlement reversals should be issued when certain information referencing the vendor and the purchased product has been issued incorrectly. .

All of these new developments help shore up the progress of the electronic administration in Peru.

The EDICOM International e-Invoicing Platform makes it possible to generate, send, and archive Electronic Payment Receipts (CPEs) in line with the technical requirements established under Peruvian law. The procedure is also rolled out automatically, reducing the time spent on these procedures and lowering costs.

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