What is Peru's mandatory electronic invoice (Comprobante Electronico)?
Effective: 2014-07-01 · Authority: SUNAT (Superintendencia Nacional de Aduanas y de Administracion Tributaria)
Peru's mandatory e-invoicing system operated by SUNAT (Superintendencia Nacional de Aduanas y de Administracion Tributaria) requires businesses to issue electronic Comprobantes de Pago (payment receipts/invoices) via authorized OSE (Operadores de Servicios Electronicas) or directly via the SOL portal. The mandate has expanded progressively since 2014.
What is the Peruvian OSE model?
OSEs (Operadores de Servicios Electronicos) are SUNAT-authorized service providers that validate e-invoices on behalf of SUNAT. Businesses can choose between the OSE model (using authorized private operators) or the direct SUNAT SOL portal. The OSE validates invoice format and content, stamps the invoice, and reports to SUNAT.
Frequently Asked Questions
- What document types are covered by Peru's e-invoice mandate?
- Peru's mandate covers Facturas (commercial invoices for VAT taxpayers), Boletas de Venta (consumer receipts), Liquidaciones de Compra, Notes of Credit and Debit, Guias de Remision (transport documents), and other comprobantes de pago. Coverage is extensive across business and consumer transaction types.
- What happens if a Peruvian business issues paper invoices when e-invoicing is mandated?
- Businesses in the mandatory scope cannot issue paper invoices. Non-electronic comprobantes are not accepted for tax purposes. Buyers cannot use paper receipts from mandated businesses to support tax deductions. SUNAT audits target non-compliant businesses.
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