Peppol, explained

Peru

PE

Peru requires payment vouchers (comprobantes de pago) such as the factura and boleta de venta to be issued electronically through SUNAT's Sistema de Emisión Electrónica, where an OSE or SUNAT itself validates each document; the system is national and not linked to Peppol.

Guide reviewed .

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Invoicing and electronic documents

Sistema de Emisión Electrónica (SEE)

SUNAT's electronic issuance framework created by RS 300-2014/SUNAT. It includes SEE – SOL (SUNAT's online portal), SEE – Del contribuyente (the taxpayer's own systems), SEE – SFS (Facturador SUNAT), SEE – OSE and SEE – Consumidor final. Peru does not use Peppol.

Electronic payment vouchers and notes issued in one of the SEE systems · Official source

Operador de Servicios Electrónicos (OSE)

A third party registered with SUNAT that checks each electronic document on SUNAT's behalf, under Decreto Legislativo 1314. It returns a constancia de recepción (CDR) when the document meets the conditions, or a communication of inconsistencies when it does not.

UBL XML with the issuer's digital signature; CDR returned electronically · Official source

In Peru a factura or boleta exists for tax purposes only when it is issued through the SEE and passes validation. In SEE – OSE that validation is done by the operator, which returns a CDR. Larger issuers must use an OSE or SUNAT's own portal; see RS 044-2019/SUNAT. Peru has no Peppol Authority, and the SEE is a national clearance-style system: a Peppol document does not replace the SUNAT-validated UBL voucher.

SUNAT changes designation dates and technical rules by resolution, so check the current resolutions before relying on a date. SUNAT's electronic voucher portal (cpe.sunat.gob.pe) refused automated access during this review. The rules here come from the resolutions published in SUNAT's legislation archive, such as RS 279-2019/SUNAT.

Timeline

  1. SEE – OSE approved

    RS 117-2017/SUNAT created the OSE issuance system, in which a registered operator validates documents.

    Official source

  2. Agents and principal taxpayers designated

    Withholding and perception agents, principal national taxpayers and listed taxpayers must issue electronic facturas, boletas and notes.

    Official source

  3. OSE or SEE – SOL required for larger issuers

    Principal taxpayers with income of 300 UIT or more must issue through an OSE or SUNAT's portal.

    Official source

  4. Income-band designations take effect

    Taxpayers with 2019 income of 75 UIT or more start electronic facturas and boletas, and those with 23–75 UIT start electronic facturas; this date was moved from July 2020.

    Official source

  5. Electronic issuance completed

    The smallest income band starts electronic boletas, and all remaining taxpayers that issue facturas or boletas become electronic issuers, except Nuevo RUS taxpayers.

    Official source

Peppol in Peru

Directory participants
Not recorded
Document families
Not recorded

Peppol Authority: OpenPeppol.

Peppol Directory data as of .

How to read these numbers

Documents on Peppol

No document-support data has been published for this country.

Registrations over time

No registration history has been published for this country.

Registration dates in the current Directory snapshot.

Participants

No participants are recorded for this country in the Directory snapshot. This does not establish absence from Peppol.