Electronic invoices can be sent to the tax entity up to three days after their issuance.
Electronic issuers have a maximum period of three calendar days from the day after the issue date, to send the invoice or the electronic note linked to it to Sunat.
This extension of the term will be mandatory for taxpayers who are issuing their receipts through the SEE-taxpayer, SEE-Sunat Biller and SEE-OSE.
This is established by Superintendency Resolution No. 03-2023/Sunat published in the official newspaper El Peruano.
It should be noted that electronic documents that are not sent within the established deadlines will not have the quality of electronic invoice and note, even if they have been delivered to the purchaser or user.
The expansion seeks to optimize commercial operations and compliance with the obligations that depend on the issuance and delivery of the electronic payment voucher, as well as to ensure that the taxpayers who issue them do so observing the conditions to consider them valid.
The resolution also states that the electronic issuer must send the Electronic Customs Document (DAE), the Public Sector (SP) electronic receipt and the electronic note on the date of issue stated in said documents or even up to a maximum period of seven calendar days, counted from the day after the issue date.
In the case of electronic purchase settlement, it will be on the date of issuance or until the following calendar day.
On the other hand, the Customs and Tax Administration recalls that, through the confirmation platform, located in Sunat Online Operations, it will make available to the issuer, purchaser of the good or user of the service, the invoices and receipts for fees issued on credit in a maximum period of 2 calendar days, calculated from its issuance.
In this way, access to financing is streamlined through electronic invoicing and operating conditions are improved with the use of a negotiable invoice, for MYPEs and new ventures.
For more information or assistance, taxpayers can call the Inquiry Center at 0-801-12-100, from a landline, or (01) 315-0730 from a cell phone, from Monday to Friday from 08:30 a.m. to 06:00 p.m. and Saturdays from 09:00 a.m. to 01:00 p.m.; or visit the specialized portal on proof of electronic payment.
Source: The Peruvian