Peru has started issuing electronic bills of sale in an effort to continue institutional modernization. SUNAT, Peru’s tax administration, implemented the electronic bill of sale by publishing regulation No. 132-2015 on May 27th of this year. The bill of sale is now included among the types of payment vouchers that can be processed electronically through SEE-SOL, the system Peru uses to issue electronic documents, along with invoices, credit notes and debit notes.
According to the regulation, only people with quality electronic bill presentment services have the ability to generate an electronic bill of sale. To do this, taxpayers must have a domicile tax status. Also, their tax status can’t be in a state of temporary suspension or have been rejected by the RUC, the computer record that contains identification data on taxpayers and taxes administered by SUNAT. The third requirement is that they can’t belong to the NRUS, which was created by Decree Law No. 937. The NRUS is the tax regime directed to individuals that obtain income exclusively by carrying out business activities such as operating small restaurants, juice bars, shoe stores, and etc.
This new measure is a step closer to digitalizing society, which decreases the use of paper to make operational procedures more efficient therefore reducing economic costs. The electronic format of the bill of sale may be used, as pointed out in the resolution, with consumer end operations except in regard to the sale of hulled rice, accommodation and food services to those with a non-domiciled tax status and transactions exempt from general sales tax. Other restrictions include not using the electronic bill of sale to sustain tax credit, expenditures or costs and for transporting goods unless a printed representation is included.
About the Electronic Invoice in Peru
Peru has been issuing electronic payment vouchers since 2010. The use of electronic payment vouchers started to increase in 2014, once taxpayers began to obey the mandate SUNAT issued, which offers them a greater guarantee of security. Furthermore, it allows them to optimize administration and management tasks using technology.