E-Invoicing in Peru

Q: How are credit and debit notes handled?

They reference the original invoice’s series and number in their XML. - Credit note: to cancel or reduce amounts. - Debit note: to increase amounts. Both must be accepted by SUNAT and digitally signed.

Q: What happens if SUNAT rejects an invoice?

If a CPE fails validation, SUNAT returns a CDR with “rechazado” status and error codes. You must correct the XML (e.g. fix totals, RUC, schema errors) and resubmit it.

Country Situation

General Description

Electronic invoicing in Peru, known as Facturación Electrónica, is a mandatory system managed by SUNAT that requires taxpayers to issue, sign, send, and store their Comprobantes de Pago Electrónicos (CPE) in digital XML format. These documents — including invoices, receipts, credit and debit notes, and transport guides — must be digitally signed and validated either directly by SUNAT or through authorized Operadores de Servicios Electrónicos (OSE). Once accepted, SUNAT issues a Constancia de Recepción (CDR), granting full legal validity to the document. The system is based on UBL 2.1 standards, ensuring security, authenticity, and real-time tax control. Both issuers and receivers must keep their XMLs and CDRs for at least five years. Electronic invoicing in Peru streamlines compliance, reduces paperwork, and enhances transparency between businesses and the tax authority.

FAQs

What is e-invoicing in Peru?

E-invoicing in Peru is the digital system for issuing, validating, and storing invoices and other related tax documents. These digital documents are known as CPE (Comprobantes de Pago Electrónicos), or Electronic Payment Vouchers. They serve as the legal and tax-valid replacement for traditional paper invoices.
From the legal compliance perspective there are more documents that have to be reported, receoipts (Boletas), Despatch Advice (Guía de Remisión Electrónica), Withholdings (
ecibo de Retenciones), Settlements (Recibo de Percepciones)**
**

Is e-invoicing mandatory in Peru?

As of 2022, e-invoicing is mandatory for virtually all taxpayers in Peru, regardless of their income level. This includes all B2B (Business-to-Business), B2G (Business-to-Government), and B2C (Business-to-Consumer) transactions. The gradual implementation is complete, and all companies registered with a RUC (Unique Taxpayer Registry) must comply.

How are credit and debit notes handled?

They reference the original invoice’s series and number in their XML.
- Credit note: to cancel or reduce amounts.
- Debit note: to increase amounts.
Both must be accepted by SUNAT and digitally signed.

What is a Withholdings Receipt (Comprobante de Recepción electrónica) ?

An electronic Wittholdings Receipt (*Comprobante de Retención Electrónico*) is a digital document issued by a Retenedor autorizado por SUNAT (withholding agent) to record IGV (VAT) amounts withheld from payments to suppliers.
It’s used to ensure part of the VAT is prepaid to the tax authority.

When must a Wittholdings Receipt be applied?

When the payer (buyer) is designated by SUNAT as a “agente de retención” and makes payments to a supplier subject to IGV, typically when:
- The supplier’s invoice exceeds S/ 700, and
- The payment is subject to withholding (unless exempted).
The retention rate is usually 3% of the taxable amount (though SUNAT can modify it).

Are Retenciones and Percepciones part of the same e-invoicing system (CPE)?

Yes. They are CPEs (Comprobantes de Pago Electrónicos) with their own XML schemas and digital signature requirements, integrated into SUNAT’s e-invoicing system.

Can invoices be canceled?

Yes, The issuer must send a Comunicacion de Baja (RA – Resumen de Bajas) within 7 days of the invoice date. SUNAT confirms the cancellation with a CDR for the “baja”.

What is the Guía de Remisión Electrónica (GRE)?

It’s an electronic transport document required when moving goods. It describes the goods, vehicle, driver, and origin/destination. Since 2023, all GREs must be electronic and reported in real-time to SUNAT.

Do I have to Issue the Despatch Advice (Guía de Remisión)?

Every physical shipment of goods requires a GRE, and the one who is in charge of the shipment will be issueing the GRE. That means if you contract a carrier to ship it, they will have to issue the GRE, otherwise it will be you who issues the GRE.

What happens if SUNAT rejects an invoice?

If a CPE fails validation, SUNAT returns a CDR with “rechazado” status and error codes. You must correct the XML (e.g. fix totals, RUC, schema errors) and resubmit it.

Is a digital signature mandatory?

Yes, every CPE XML must be digitally signed with an X.509 certificate issued by a SUNAT-accredited Certification Authority (AC).

Country Specs

Mandate Status	Mandatory
Model Type	Clearance
Government Entity	Sunat
Formats	UBL 2.1
Infrastructure / Platform	Sunat
E-signature Required	Yes
Key Deadlines	No Upcoming deadlines
AR Mandatory	Yes
AP Mandatory	Yes
Peppol Available	No
Domestic Transactions	Yes
Cross-border Transactions	Yes
Archiving Period	5 Years
Archiving Abroad	No

Contact an expert

Feeling lost or need more info about this e-invoicing mandate? ecosio can help!

Our team of e-invoicing experts is ready to guide you through everything needed to stay compliant—not just with this mandate, but with all current and upcoming e-invoicing requirements worldwide.
Send us your questions. We’ll provide clear, actionable answers!

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