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E-Invoicing in Peru

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Country Situation

General Description

Peru has successfully transitioned to a mandatory, near-universal electronic invoicing system under the supervision of SUNAT (Superintendencia Nacional de Aduanas y de Administración Tributaria).

This shift began in 2017 and reached nearly all taxpayers by 2022. The core of the system relies on Comprobantes de Pago Electrónicos (CPEs), which are structured documents based on the UBL 2.1 schema.

Peru employs a clearance model where validation is managed through accredited private service providers (OSE/PSE).

All e-documents must be digitally signed before they are delivered to the SUNAT. Currently, the documents included in scope are: factura (invoice), boleta (sales invoice), credit/debit note, self‑billed invoice, export invoice, GRE e‑waybill, withholding voucher (CRE), perception voucher (CPE), public service bill and electronic purchase settlement.

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, such as receipts (*Boletas*), Despatch Advice (*Guía de Remisión Electrónica*), Withholdings (*Recibo de Retenciones*) or 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 Witholdings 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 Witholdings Receipt be applied?
When the payer (buyer) is designated by SUNAT as an “*agente de retención*” and makes payments to a supplier subject to IGV, given that:
- 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 cancelled?
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 StatusMandatory
Model TypeClearance
Government EntitySUNAT
FormatsUBL 2.1
Infrastructure / PlatformSUNAT
E-signature RequiredYes
Key DeadlinesNo Upcoming deadlines
AR MandatoryYes
AP MandatoryYes
Peppol AvailableNo
Domestic TransactionsYes
Cross-border TransactionsYes
Archiving Period5 Years
Archiving AbroadNo

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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