Mandatory Electronic Invoicing in Peru
Learn how to get your company ready to exchange documents in accordance with requirements in the Peru with the support of Comarch
Learn how to get your company ready to exchange documents in accordance with requirements in the Peru with the support of Comarch
The electronic billing system in Peru has been in force since 2010 and was introduced gradually. The last phase of the implementation was completed on June 1, 2022. Mandatory e-invoicing applies to all taxpayers, including B2C transactions.
The taxpayers are obliged to appoint an e-invoicing agent, OSE (Electronic Services Operator), who is responsible for verifying the invoice, sending it to the tax authority, and obtaining a confirmation of receipt (CDR).
Electronic payment receipt (CPE) in Peru is in XML (UBL) format. All electronic documents, including invoices, debit and credit notes, sale notes, dispatch notes (waybills), withholding and collection vouchers, are termed CPE in Peru.
B2B and B2G e-invoicing has been mandatory for all taxpayers since June 1, 2022.
To issue CPEs (i.e., electronic invoices), taxpayers must use an electronic service provider (PSE) that oversees the construction and signature of the documents. Issued CPEs must be pre-validated by an OSE-SEE (Electronic Service Operator). The OSE-SEE verifies the validity of the CDR by issuing a reception acknowledgment (CDR). The OSE-SEE sends the CDR to the invoice issuer and the SUNAT, which attaches the CPE’s XML.
Received invoices must be archived for five years from the end of the tax year in which they were received. There is no single specified form in which these documents should be archived. Dematerialization is possible.
We have 20+ years of experience in carrying out various EDI, e-invoicing, and other document exchange projects around the world. In those years, we have successfully connected more than 130,000 entities from over 60 countries.
Full compliance with the latest data exchange regulations and modern data transfer standards
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If your company is based or has branches in the Peru and you need to prepare your billing and tax systems to comply with the new requirements. Click on the button below to get in touch with one of our experts.
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