E-invoicing in Peru

E-invoicing is mandatory in Peru for all business-to-government (B2G), business-to-business (B2B), and business-to-consumer (B2C) transactions (regardless of business size or annual turnover).

E-invoices are known as Comprobantes de Pago Electrónicos (CPEs) in Peru. Taxpayers are required to issue e-invoices through the Sistema de Emisión Electrónica (SEE) or an authorised Electronic Services Provider (PSE). SEE is overseen by the National Superintendency of Customs and Tax Administration (SUNAT), the Peruvian tax administration.

Businesses operating in Peru must obtain a Unique Taxpayer Registry (RUC) number from the Peruvian authorities and register as an electronic issuer with SUNAT before issuing e-invoices.

E-invoices must be issued in the UBL 2.1 XML format and include a digital signature to guarantee authenticity and integrity. Validation is conducted either by SUNAT or through an authorized Electronic Services Operator (OSE) before the invoice is considered legally valid. E-invoices are then sent to the recipient.

Businesses must archive the e-invoices they issue for a minimum of five years. E-invoices in Peru have strict content requirements. These include:

• Invoice issue date and time

• Currency used

• Supplier business name and address

• Supplier RUC (tax ID number)

• Buyer name or business name

• Buyer tax identification number

• Description of goods and/or services

• Quantity and unit of measure

• Unit price (excluding tax)

• Unit price (including tax)

• Line item total (net and gross)

• Any applicable discounts

• Any additional charges such as shipping

• Amount of tax

• Any applicable tax exemptions

• Total amount payable

Businesses that fail to comply with Peru’s e-invoicing mandate could face fines of up to 50% of the applicable tax amount. Repeat offenders could also have their business operations suspended.