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Electronic Invoicing Peru
The use of electronic invoicing in Peru started in 2010, when the Superintendency of the National Tax Administration (SUNAT) gave the same value of invoices in digital format as paper invoices. Previously, the model was implemented on a voluntary basis.
This system was developed over several years and eventually established the Electronic Invoice Issuance System for Taxpayer Systems. Since 2013, SUNAT has been responsible for digitising the economy in Peru aiming for a more transparent market, and increasing the use of electronic receipts through Electronic Service Operators (OSE) and Electronic Service Providers.
Through a series of resolutions of the Superintendence, the mandate on Business-to-Business (B2B) has been introduced gradually.
According to the Peruvian government, those required to issue electronic receipts are taxpayers designated as electronic issuers. For this designation, one of the factors taken into account is the organisation’s annual income represented in UIT (Tax Unit).
According to the Resolution N. 000128-2021 from SUNAT, the deadlines to join the mandate have been extended. Companies with a certain turnover shall start issuing e-invoices, as follows:
- 1 January, 2022: Companies with invoicing volumes above 23 UIT and less than 75 UIT.
- 1 April, 2022: Companies with invoicing volume less than 23 UIT.
The electronic invoice (XML – UBL format) has to be handled by an approved PSE (Proveedores de Servicios Electronicos) invoice clearance agent. The PSE is responsible for gaining OSE (Electronic Services Operator) status to handle the new pre-approved invoice clearance model. The PSE is also in charge of forwarding the invoice with the unique invoice validation (barcode) to the SUNAT.
Want to learn more about e-Invoicing compliance?
Download our Global e-invoicing and Tax Compliance fact sheet here for more information.
Electronic Invoicing Peru
The use of electronic invoicing in Peru started in 2010, when the Superintendency of the National Tax Administration (SUNAT) gave the same value of invoices in digital format as paper invoices. Previously, the model was implemented on a voluntary basis.
This system was developed over several years and eventually established the Electronic Invoice Issuance System for Taxpayer Systems. Since 2013, SUNAT has been responsible for digitising the economy in Peru aiming for a more transparent market, and increasing the use of electronic receipts through Electronic Service Operators (OSE) and Electronic Service Providers.
Through a series of resolutions of the Superintendence, the mandate on Business-to-Business (B2B) has been introduced gradually.
According to the Peruvian government, those required to issue electronic receipts are taxpayers designated as electronic issuers. For this designation, one of the factors taken into account is the organisation’s annual income represented in UIT (Tax Unit).
According to the Resolution N. 000128-2021 from SUNAT, the deadlines to join the mandate have been extended. Companies with a certain turnover shall start issuing e-invoices, as follows:
- 1 January, 2022: Companies with invoicing volumes above 23 UIT and less than 75 UIT.
- 1 April, 2022: Companies with invoicing volume less than 23 UIT.
The electronic invoice (XML – UBL format) has to be handled by an approved PSE (Proveedores de Servicios Electronicos) invoice clearance agent. The PSE is responsible for gaining OSE (Electronic Services Operator) status to handle the new pre-approved invoice clearance model. The PSE is also in charge of forwarding the invoice with the unique invoice validation (barcode) to the SUNAT.
Want to learn more about e-Invoicing compliance?
Download our Global e-invoicing and Tax Compliance fact sheet here for more information.
Archiving
Digital invoice archiving is allowed in Peru and all records must be kept for a period of 5 years.
Basware provides compliant archiving capabilities through its partnership with GoSocket.
Want to know more about Basware’s archiving services?
Download our Basware Vault fact sheet here to learn more about our flexible and scalable solution.
Archiving
Digital invoice archiving is allowed in Peru and all records must be kept for a period of 5 years.
Basware provides compliant archiving capabilities through its partnership with GoSocket.
Want to know more about Basware’s archiving services?
Download our Basware Vault fact sheet here to learn more about our flexible and scalable solution.
Basware Services
The Basware service supports receiving the electronic invoices documents through a partnership with GoSocket, which is a Proveedores de Servicios Electronicos (PSE) in Peru.
All e-invoices in Peru must be cleared by the PSE, which is the clearance agent. The PSE must obtain the validation from the tax authority, Superintendency of the National Tax Administration (SUNAT), prior to sending the invoice to the issuer.
Want to find out how we can help in your specific case?
Speak to a member of our team to learn more.
Basware Services
The Basware service supports receiving the electronic invoices documents through a partnership with GoSocket, which is a Proveedores de Servicios Electronicos (PSE) in Peru.
All e-invoices in Peru must be cleared by the PSE, which is the clearance agent. The PSE must obtain the validation from the tax authority, Superintendency of the National Tax Administration (SUNAT), prior to sending the invoice to the issuer.
Want to find out how we can help in your specific case?
Speak to a member of our team to learn more.
Interoperability
Basware currently has no connections to any interoperability partners in Peru. However, we do have local partners supporting the Basware Network with access to governmental portals.
Interoperability
Basware currently has no connections to any interoperability partners in Peru. However, we do have local partners supporting the Basware Network with access to governmental portals.
Our advice
Many Latin American countries have adopted an invoice clearance model, and Peru is no exception.
For buyers with a significant volume Basware can provide a solid solution to automate the invoice receiving process by connecting to the government SAT environment through our partner and certified provider, Gosocket. We advise automating the invoice receiving process through the Basware Network.
Want to understand how we can help in your case?
Get in touch with our experts.
Our advice
Many Latin American countries have adopted an invoice clearance model, and Peru is no exception.
For buyers with a significant volume Basware can provide a solid solution to automate the invoice receiving process by connecting to the government SAT environment through our partner and certified provider, Gosocket. We advise automating the invoice receiving process through the Basware Network.
Want to understand how we can help in your case?
Get in touch with our experts.
Electronic Invoicing Peru
The use of electronic invoicing in Peru started in 2010, when the Superintendency of the National Tax Administration (SUNAT) gave the same value of invoices in digital format as paper invoices. Previously, the model was implemented on a voluntary basis.
This system was developed over several years and eventually established the Electronic Invoice Issuance System for Taxpayer Systems. Since 2013, SUNAT has been responsible for digitising the economy in Peru aiming for a more transparent market, and increasing the use of electronic receipts through Electronic Service Operators (OSE) and Electronic Service Providers.
Through a series of resolutions of the Superintendence, the mandate on Business-to-Business (B2B) has been introduced gradually.
According to the Peruvian government, those required to issue electronic receipts are taxpayers designated as electronic issuers. For this designation, one of the factors taken into account is the organisation’s annual income represented in UIT (Tax Unit).
According to the Resolution N. 000128-2021 from SUNAT, the deadlines to join the mandate have been extended. Companies with a certain turnover shall start issuing e-invoices, as follows:
- 1 January, 2022: Companies with invoicing volumes above 23 UIT and less than 75 UIT.
- 1 April, 2022: Companies with invoicing volume less than 23 UIT.
The electronic invoice (XML – UBL format) has to be handled by an approved PSE (Proveedores de Servicios Electronicos) invoice clearance agent. The PSE is responsible for gaining OSE (Electronic Services Operator) status to handle the new pre-approved invoice clearance model. The PSE is also in charge of forwarding the invoice with the unique invoice validation (barcode) to the SUNAT.
Want to learn more about e-Invoicing compliance?
Download our Global e-invoicing and Tax Compliance fact sheet here for more information.
Archiving
Digital invoice archiving is allowed in Peru and all records must be kept for a period of 5 years.
Basware provides compliant archiving capabilities through its partnership with GoSocket.
Want to know more about Basware’s archiving services?
Download our Basware Vault fact sheet here to learn more about our flexible and scalable solution.
Basware Services
The Basware service supports receiving the electronic invoices documents through a partnership with GoSocket, which is a Proveedores de Servicios Electronicos (PSE) in Peru.
All e-invoices in Peru must be cleared by the PSE, which is the clearance agent. The PSE must obtain the validation from the tax authority, Superintendency of the National Tax Administration (SUNAT), prior to sending the invoice to the issuer.
Want to find out how we can help in your specific case?
Speak to a member of our team to learn more.
Interoperability
Basware currently has no connections to any interoperability partners in Peru. However, we do have local partners supporting the Basware Network with access to governmental portals.
Our advice
Many Latin American countries have adopted an invoice clearance model, and Peru is no exception.
For buyers with a significant volume Basware can provide a solid solution to automate the invoice receiving process by connecting to the government SAT environment through our partner and certified provider, Gosocket. We advise automating the invoice receiving process through the Basware Network.
Want to understand how we can help in your case?
Get in touch with our experts.
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