Peru SUNAT Electronic Invoicing & Libros Reporting Overview

February 15, 2016 Karen Marchione

Starting in October 2014, an initial group of 239 companies were mandated to implement electronic invoicing. In 2015, 200 large companies and 5,000 medium companies were mandated to issue electronic invoices. In July 2015, an additional 750 companies joined that group. These companies are classified as major national taxpayers and have been selected by the SUNAT.

Peru published new legislation on August 3, 2015 that mandates electronic invoicing as the standard starting in 2016.  Since 2014, the SUNAT (Peru’s Tax Authority) has announced a number of e-invoicing waves; however, this latest legislation focuses exclusively on large and medium organizations classified as PRICOS (principal contribuyentes nacionales). 

Below is the key information on the Peru mandate:

Peru SUNAT eFactura & Libros Reporting Requirements:

  • Electronic Documents - Electronic Invoices, Boleta de Venta Electrónica  (end consumer), Credit Note, Debit Note, Daily Summaries, Comunicación de Baja
  • Account Receivable mandates - Sending Invoices to customers – These must be approved by the Superintendencia Nacional de Administracion Tributaria (SUNAT) and approved with a CDR (constancia de receptcion).
  • Envio sincrono - In Real-Time 
  • Certification Process - (Proceso de Homologacion) Testing and production. Testing phase must be completed within 25 days.
  • Contingency - Will be used when the systems online are unavailable due to updates and maintenance. 
  • Archiving - Documents must be stored for 4 years
  • Cancellations - Applies to all electronic documents. You have up to 72 hours after receiving the CDR from the government. 
  • Daily Summaries - For contingencies and cancellations 
  • Guia de Remision/Guia de Transportista - must be on truck and approved by government 

Download Peru mandate checklist

Invoiceware International Solutions for Peru include:

  • Real-time integration of CPE with the Peru Tax Authority (SUNAT)
  • CPE support for all documents types including the Guia de Remision 
  • Boletas de Venta
  • Contingency Processes - Automated and Paper
  • Archiving
  • Programa Libros Electronicos - Purchases/Sales electronically
  • Data Extraction and Extended Attributes – We provide all the data manipulation so you don’t have to adjust your ERP processes. More importantly, we maintain this through the government changes. Archiving, PDF design and maintenance, and more…

How Invoiceware International Simplifies for Compliance in Peru and throughout Latin America:

One platform for all compliance requirements in Chile: E-Invoicing, Receivables, Payables, Logistics, and Libros Reporting.

Hybrid Cloud Service – The agility of the Cloud delivered directly into native ERP compliance monitors. Eliminate mandatory ERP upgrades and reduce maintenance costs by upwards of 80% annually.

A Fixed, Predictable cost – Know down to the Penny, Peso or Reais the cost to implement and most importantly maintain compliance every year. Never have to find emergency budget for an upgrade again.

Multi-Lingual Enterprise Support – 24x7x365 in English, Portuguese and Spanish for the entire end-to-end process. One phone call for any issue rather than search and rescue missions involving multiple departments.

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