​

History and mandatory status

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 “E-Fact” as your PSE provider on the SUNAT SOL portal
• Once the account is created, we will active your company within 1 to 2 business days.