🇵🇪 Peru - E-Invoicing Specifications (CPE - Comprobante de Pago Electrónico)

Status: 🟢 Mandatory | Active for all taxpayers Authority: SUNAT (Superintendencia Nacional de Aduanas y de Administración Tributaria) Platform: SEE (Sistema de Emisión Electrónica)

1. Context & Overview

Peru has one of Latin America's most comprehensive e-invoicing systems. Mandatory for nearly all registered taxpayers since June 2022, the system covers all business transactions (B2B, B2G, B2C) with a Clearance Model requiring SUNAT validation. The SIRE system for integrated electronic records has enforcement extended to January 2026.

2. Technical Workflow (Clearance Model)

Peru requires near real-time validation through SUNAT or authorized OSE (Operador de Servicios Electrónicos).

flowchart TD
    S["Invoicerr (Supplier)"] -->|1. Generate XML CPE| X[XML Document]
    X -->|2. Digital Signature| Cert[Digital Certificate]
    Cert -->|3. Submit to OSE/SEE| OSE[OSE Operator]
    
    OSE -->|4. Validate| V[Schema + Rules Check]
    V -->|5. Forward to SUNAT| SUNAT[SUNAT Platform]
    
    SUNAT -->|6. Authorization| CDR[CDR - Constancia de Recepción]
    
    CDR -->|7. Return ACK + XML| OSE
    OSE -->|8. Deliver CDR| S
    
    S -->|9. Send Invoice + CDR| C[Client]
    S -->|10. PDF Delivery| C
    
    subgraph "SIRE Integration"
    S -.->|Sales/Purchase Data| SUNAT[SIRE System]
    end

🧱 Key Components

1. CPE (Comprobante de Pago Electrónico): Electronic payment receipt (invoice/receipt)
2. OSE (Operador de Servicios Electrónicos): Authorized service operator
3. CDR (Constancia de Recepción): Reception acknowledgment from SUNAT
4. SIRE (Sistema Integrado de Registros Electrónicos): Integrated electronic records
5. Digital Certificate: SUNAT-approved certificates

3. Data Standards & Formats

A. Required Format

• UBL 2.1: OASIS international standard
• Encoding: UTF-8
• Digital Signature: X.509 certificates
• PDF Delivery: Required for buyers

B. Document Types

C. Critical Data Fields

• RUC: Tax ID (11 digits)
• TipoDoc: Document type code
• Serie-Numero: Document number (AAAA-00000001)
• Cliente: Buyer information (RUC, name, address)
• IGV: General Sales Tax (18%)
• ISC: Selective consumption tax
• Gravado/Exonerado/Inafecto: Tax classification
• TotalImpuestos: Total tax amount
• Moneda: Currency code (PEN, USD)

4. Business Model & Compliance

A. Clearance Workflow

1. Registration: Obtain RUC and SUNAT certificate
2. XML Generation: Create UBL 2.1 document
3. Digital Signing: Apply electronic signature
4. OSE Submission: Send through authorized operator
5. Validation: OSE validates and forwards to SUNAT
6. CDR Return: Receive acknowledgment
7. Delivery: Send invoice + CDR to buyer
8. Retention: Provide download link for 1 year

B. SIRE Integration

• Sales Registry: Electronic record of all sales
• Purchase Registry: Electronic record of all purchases
• Pre-filled Returns: SUNAT uses data for VAT returns
• Grace Period: Major taxpayers until Jan 2026

C. Archiving Requirements

• Retention Period: 5 years minimum
• Format: Original XML + CDR
• Download Link: Must provide 1-year access

5. Implementation Checklist

• RUC Registration: Obtain Peruvian tax ID
• Digital Certificate: Acquire SUNAT certificate
• OSE Contract: Sign with authorized operator
• UBL 2.1 Engine: Build XML generator
• Signature Integration: Implement digital signing
• OSE API: Connect to service provider
• CDR Processing: Handle acknowledgment responses
• Document Types: Support all CPE types
• Buyer Delivery: Send XML, PDF, CDR
• Download Portal: Implement 1-year access
• IGV Calculation: Handle 18% VAT
• SIRE Integration: Build sales/purchase registries

6. Resources

• SUNAT Portal: Sunat.gob.pe
• E-Invoicing Section: Factura Electrónica
• SEE Documentation: Sistema de Emisión Electrónica
• SIRE Info: Sistema Integrado de Registros