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Peru Announces Changes to Requirements for Issuing Electronic Invoices, Credit Notes, and Payment Receipts


La SUNAT requerirá más información en los documentos tributarios electrónicos para mejorar el cumplimiento tributario en Perú

Peru has announced changes to the requirements for issuing electronic payment receipts, electronic invoices, and electronic credit notes. They will take effect on April 1, 2021 and oblige issuers to specify the form of payment: cash or credit.

Peru’s National Superintendence of Customs and Tax Administration (SUNAT) published Resolution No. 000193-2020/SUNAT on November 5th. The purpose of the change is to provide the tax administration with greater control over tax compliance and collection.

The new regulation affects all taxpayers that issue electronic payment receipts, electronic invoices, and electronic credit notes through the various emission methods allowed by the SUNAT.


Payment Methods: Cash or Credit

The changes require issuers to specify the form of payment for both electronic invoices and electronic payment receipts:

  • Cash: If the total amount of the sale, lease, or service is paid on the date of issue.
  • Credit: If the total amount of the sale, lease, or service is paid in full or in part after the date of issue.

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 installments, the due date and amount of each payment must also be included.

The changes outline cases in which a credit note can be used to correct errors in the electronic payment receipt. Credit notes may only be issued in the following cases:

  • Error in the issued individual. Cancel the electronic payment receipt issued to an individual other than the purchaser or user. The credit note cancels the payment receipt, which will be considered not issued or annulled.
  • Error in the description of billed goods. Correct a description that does not correspond to the good sold or leased, or the type of service provided.
  • Error in the credit payment type. Correct information concerning the credit payment method. Issuing an electronic credit note does not affect the “issued” or “granted” status of the corrected electronic payment receipt, meaning it maintains the correlated number assigned by the system.

In all cases, the credit note must be issued within 10 working days in the month following the issue date of the payment receipt being corrected or cancelled.


Reduced Verification Times

The changes introduced by the new regulation shorten deadlines for submitting electronic invoices to the SUNAT or the Electronic Services Operator (OSE). Beginning on April 1st, the electronic document must be sent within 24 hours after delivery for verification of its compliance with issuance guidelines.

Learn more about electronic invoicing in Peru.


EDICOM – Your Technology Partner for Doing Business in Peru

EDICOM offers companies the Global E-Invoicing Platform for electronic invoice management. One key feature of the service is that it is constantly being updated. The EDICOM International E-Invoicing Observatory actively monitors periodical regulatory changes in the countries it covers (formats, tax control processes, communications, signatures, etc.) and thus keeps the solution up to date.

EDICOM provides Peruvian taxpayers with a solution that automates e-invoicing processes and is adapted to the requirements established by the SUNAT.


Would you like to find out more?

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