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Peru
Latin AmericaMandatory
Peru implements full e-invoicing mandate via the CPE (Comprobante de Pago Electrónico) system managed by SUNAT (tax authority).
Legal Framework
Legal Basis
Regulated under Resolución de Superintendencia SUNAT series.
Key Regulations
- Full mandate: Phased since 2014, all taxpayers by 2021
- SUNAT (Superintendencia Nacional de Aduanas y de Administración Tributaria): Tax authority
- CPE: Electronic payment document system
- OSE (Operador de Servicios Electrónicos): Authorized service providers
Technical Requirements
Technical Requirements
Format
- UBL 2.1: SUNAT-specific profile
- Structured e-invoice in XML format
Transmission
- Transmission via SUNAT or OSE
- Clearance model
Signing
- Digital signature mandatory (X.509)
- SUNAT/RENIEC-approved certificate
Validation
- CDR (Constancia de Recepción) approval document
- Automatic validation by SUNAT/OSE
Document Types
- Factura Electrónica
- Boleta de Venta
- Nota de Crédito
Key Dates
2014-10-01
E-invoice pilot start
2021-01-01
Full mandate for all taxpayers
TaxTen Service
TaxTen provides e-invoicing services in UBL 2.1 format by integrating with Peru's SUNAT platform.
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