Article 1.- Object

The purpose of this resolution is to extend the maximum period for sending, to SUNAT or to the Electronic Services Operator (OSE), as appropriate, the electronic invoice, as well as the electronic note linked to it, that is issued in the System of Electronic Issuance developed from the taxpayer’s systems (SEE.- Of the taxpayer), approved by Superintendency Resolution No. 097-2012/SUNAT, the SUNAT Billing SEE (SEE – SFS), approved by Superintendency Resolution No. 182-2016 /SUNAT, and the SEE – OSE, approved by Superintendency Resolution No. 117-2017/SUNAT.

Article 2.- purpose

The purpose of this resolution is to establish a maximum term for sending, to SUNAT or OSE, as appropriate, the electronic invoice, as well as the electronic note linked to it, which is issued in the SEE – Of the taxpayer, the SEE – SFS and the SEE – OSE, that attend to the operational reality of the maximum number of taxpayers possible, so that they can comply with the regulations on electronic issuance and, with this, avoid tax contingencies that non-compliance with said regulations could generate.

Article 3.- Modification of Superintendency Resolution No. 097-2012/SUNAT

Substitute numeral 12.1 of article 12 of Superintendency Resolution No. 097-2012/SUNAT, in the following terms:

“Article 12. SENDING TO SUNAT THE ELECTRONIC INVOICE, THE DAE, THE ELECTRONIC SALES TICKET, THE SP ELECTRONIC RECEIPT, THE ELECTRONIC NOTE LINKED TO THOSE AND THE ELECTRONIC PURCHASE SETTLEMENT

12.1 The electronic issuer must send SUNAT a copy of:

a) The DAE, the SP electronic receipt and the electronic note linked to those on the date of issue stated in said documents or even within a maximum period of seven calendar days from the calendar day following that date.

b) The electronic purchase settlement on the issue date stated in said documents or even up to the calendar day following that date.

c) The invoice and the electronic note linked to it on the date of issuance stated in said documents or, even, up to a maximum period of three calendar days from the calendar day following that date.”

Article 4.- Modification of Superintendency Resolution No. 182-2016/SUNAT

Modify the first paragraph of subsection 12.2 of the article

12 of Superintendency Resolution No. 182-2016/SUNAT, in the following terms:

“Article 12. Referral to SUNAT

The remission to SUNAT of the copy of the proof of payment or of the electronic note, as appropriate, must be made taking into account the following:

(…)

12.2 Electronic invoice and electronic note linked to it

On the issue date stated in the electronic invoice and/or in the electronic note linked to it or, even, up to a maximum period of three calendar days from the calendar day following that date, the electronic issuer must send to the SUNAT a copy of said invoice and/or note. Once that term has expired, what has not been sent will not have the quality of an electronic invoice or an electronic note, even if it had been delivered to the purchaser or user. The issuance date stated in the electronic payment receipt may be prior to the date on which it must be issued according to the first paragraph of article 5 of the RCP, if the electronic issuer wishes to anticipate the issuance in accordance with the second paragraph of that article .”

Article 5.- Modification of Superintendency Resolution No. 117-2017/SUNAT

Modify paragraph 15.1 of article 15 of Superintendency Resolution No. 117-2017/SUNAT, in the following terms:

“Article 15. Sending to the OSE

15.1 Electronic invoice, DAE and electronic note linked to those

The electronic issuer must send the OSE a copy of the electronic invoice, the DAE and the electronic note linked to it within the periods indicated below:

a) Electronic invoice and electronic note linked to it: On the date of issuance stated in those documents or, even, up to a maximum period of three calendar days from the day following that date.

b) DAE and electronic note linked to it: On the date of issuance stated in those documents or, even, up to a maximum period of seven calendar days from the day following that date. Once those deadlines have elapsed, the OSE cannot carry out material verification of the conditions of issuance of these documents and, consequently, what it receives will not have the quality of an electronic invoice, DAE or electronic note linked to that one, even if there were delivered to the purchaser or user, as appropriate.

The issuance date stated in the electronic invoice and in the DAE may be prior to the one in which it must be issued according to the first paragraph of article 5 of the RCP, if the electronic issuer wishes to anticipate the issuance in accordance with the second paragraph of that article .”

FINAL SUPPLEMENTARY PROVISION

Unique.- Validity

This resolution enters into force the day after its publication.

TRANSITORY SUPPLEMENTARY PROVISION

Unique.- New shipping term application

The delivery period indicated in literal c) of numeral 12.1 of article 12 of Superintendency Resolution No. 097-2012/SUNAT, the first paragraph of subsection 12.2 of article 12 of Superintendency Resolution No. 182-2016/SUNAT and the subparagraph a) of paragraph 15.1 of article 15 of Superintendency Resolution No. 117-2017/SUNAT, modified by this superintendency resolution, applies to electronic invoices issued on the date of publication.

Source: The Peruvian