Peru

Do you need to invoice businesses in Peru?

If you answered yes, you may need electronic invoice processing.

Transalis eInvoice™ is a trusted provider of digital invoice processing with companies in Peru

More and more countries, including Peru, are looking for new ways to streamline their processes, eliminate tax avoidance and collect more VAT. Already across the EU, government and public sector organisations are required to use B2G eInvoice processing, and B2B suppliers are being encouraged do the same.

An eInvoice solution from Transalis will streamline your invoice processing with trading partners in Peru.

• Reduce time spent on administrative tasks
• Improve accuracy and minimise disputes
• Remain compliant with complex cross-border regulatory and tax requirements
• Automate invoice validation
• Speed up the entire billing process

Peru eInvoicing regulations

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.