Until when can I send my electronic invoices and what do I do so that Sunat does not invalidate them?




Electronic issuers have a maximum of three days to send their invoices or electronic notes, according to Sunat.

The National Superintendence of Customs and Tax Administration (Sunat) gives up to three calendar days to all electronic issuers to send the entity the invoice or the electronic note linked to it.

The term then runs from the day after the issue date and 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

With the expansion, it seeks to optimize commercial operations and compliance with the obligations that depend on the issuance of the electronic payment voucher, as well as to ensure that the taxpayers who issue them do so observing the conditions to consider them as valid.


How do we avoid the invalidation of invoices?

However, there are some risks that companies run that could cause the invalidation of electronic invoices, to avoid them Kenneth Bengtsson, executive president of Efact gave these recommendations:

Correct typing of amounts or sums: The most common mistakes in electronic invoices come from the wrong typing of some amounts or the sum of them. Vouchers that do not include the information in all the required fields are also presented. “It is important that companies pay attention to these details to prevent their documents from being invalidated,” Bengtsson warned.

Mailbox review: The executive specified that companies have a series of tools that they can use to detect errors. Electronic invoicing platforms have mailboxes where issuers receive proofs of receipt (CDR) that report the status of the receipts. In this way, the companies identify the observations received to correct them, specified Bengtsson.

Break down the charges on the invoice: The invoice specifications must always include the relevant concepts and those that SUNAT considers mandatory such as prices, VAT rates and the items or services sold, the Facele platform also explains.

In the case of errors, SUNAT classified a total of 59 observations two years ago that prevent the validation of electronic invoices, among which are: involuntary mistakes in the receipts, lack of information in the mandatory fields, errors in the data , among others.


Source: RPP

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