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Examples by country

💡 Intro to e-invoice

History and mandatory status

Note: E-INVOICING STATUS: E-INVOICE AND E-RECEIPT ARE MANDATORY TO ALL COMPANIES

Peru started developing the e-invoice later than other countries in the region and was able to learn from the experience of other countries. This allowed them to use UBL formats on their XML files, and make implementation much easier and cheaper than other countries.

E-invoice became mandatory on 2018 and e-receipt in 2022.

Regulatory authorities

SUNAT = Superintendencia Nacional de Aduanas y de Administración Tributaria https://www.sunat.gob.pe

Document types

  • Factura electrónica (e-invoice)
  • Nota de crédito (credit note)
  • Nota de débito (debit note)
  • Boleta electrónica (e-receipt)
  • Guía de remisión (waybill)

Taxes

The main indirect tax in Peru is the IGV (General sales tax) at 0% - 18% and there is a series of other taxes like ISC (Impuesto selectivo al consumo) that are added in addition to IGV.

Local Requirements to operate

  • RUC tax id issued by SUNAT
  • Choose Efact as your PSE provider on the SUNAT SOL portal (see the steps below)
  • Once the account is created, we will active your company within 1 to 2 business days.

Select Efact as your PSE on SUNAT

On the SUNAT Operaciones en línea portal (SOL credentials) you must authorize Efact as your electronic services provider (PSE). Follow these steps:

Step 1

Open the SUNAT Operaciones en línea portal (for example from sunat.gob.pe, online services / SOL login).

SUNAT Operaciones en línea — portal access

Step 2

Enter your RUC, username, and SOL password. Then click Iniciar sesión (Log in).

SUNAT — SOL login form

Step 3

Under ¿Qué necesitas hacer?, choose Empresas (Companies), then Comprobantes de pago (Payment receipts).

SUNAT — Empresas, Comprobantes de pago

Step 4

In the menu, open Factura electrónica (or Factura electrónica-Grandes emisores, depending on what your account shows).

SUNAT — Electronic invoice menu

Step 4.1

Select Comunicación de tercerización con PSE (the label may appear as Comunicación Tercerización con PSE).

SUNAT — Outsourcing communication with PSE

Step 5

Click Altas / Bajas de PSE in the side menu.

SUNAT — PSE registration / deregistration

Step 6

On the Comunicación tercerización con PSE screen, click Alta servicio. A form opens to register the PSE authorization.

SUNAT — Alta servicio

Step 7

In the Lista de PSE activos dialog, use the search fields (tax ID and/or name) and Buscar to find the provider.

SUNAT — Active PSE list, search

Step 8

Enter Efact’s RUC 20551093035, click Buscar, select the EFACT S.A.C. row, and click Seleccionar.

SUNAT — Search Efact and Select

Step 9

In Alta de autorización de PSE, set Inicio de autorización / Inicio autorización envío to a date after the day you complete this process, then click Guardar (Save).

SUNAT — Authorization start date and Save

Step 10

You should see Efact listed as your PSE, with the authorization start date (and end date, if applicable).

SUNAT — Efact registered as PSE