Modell für E-Invoicing
  • Post-clearance (within 1 day)
Pflichtformat der Datei:
  • UBL 2.1 PU
Anforderungen für B2G:
  • Certified service providers (OSE) for large companies
  • SUNAT for small companies
Anforderungen für die Archivierung
  • 5 Year Period
Elektronische Unterschrift
  • Mandatory

Zusammenfassung

Der erfolgreiche Umgang mit steuerrechtlichen Vorgaben weltweit ist ein komplexes und ressourcenintensives Unterfangen. Jedes Land hat spezifische gesetzliche Vorschriften für die elektronische Rechnungsstellung, die sich ständig weiterentwickeln.

Die Nichteinhaltung dieser, ob absichtlich oder nicht, kann zu erheblichen Geldstrafen, Betriebsunterbrechungen und Schädigung der Reputation führen.

Updates

02.07.23

  • Informationen zu Mehrwertsteuer-/G(S)ST-Sätzen
Extension of VAT exemptions for specific goods and services Law 31651 in Peru has permitted VAT exemptions for a whole host of goods and services. The following list covers some of the goods and services afforded with new VAT concessions:
  • Sale or import of certain goods (certain fish and vegetables)
  • Public transportation services, with a few exceptions
  • Cargo transportation services
  • Live cultural shows
Law 31651 was due to expire on 31 December 2022 but has now been extended to 31 December 2025.

12.22.22

  • Länder-Updates
Draft resolution on the issuance of e-invoices to foreign tourists The National Superintendence of Customs and Tax Administration of Peru (SUNAT) published a draft resolution allowing the issuance of electronic invoices for foreign tourists who do not have a Single Taxpayer Registry (RUC) number.  SUNAT’s website as per the link above provides further detail regarding the change.  

08.19.22

  • Länder-Updates
Deadline for transmission of electronic invoices and receipts extended Following Emergency Decree No. 113-2021, the Peruvian government issued a new Emergency Decree No. 016-2022, which again postpones the deadline of four days again. The deadline for transmission of e-invoices and fee vouchers has now been extended until December 31, 2022. Taxpayers should issue their e-invoice within 4 days from the day of issuance to the purchaser and transmit it to the National Superintendency of Customs and Tax Administration (SUNAT). As from 1 January 2023 taxpayers should issue and transmit their e-invoices in one day (counted from the next day of issuance, and 2 days if the same day of issuance is taken into consideration).

07.07.22

  • Länder-Updates
Draft Resolution Introduces Changes to the Guía de Remisión Electrónica (E-transport Document) A Peruvian draft resolution has made changes to the guías de remisión electronica (GRE). The draft resolution should further regulate the issuance of the e- transport document. Regarding a high-level overview of the changes:
  • The GRE can no longer be issued from SEE-OSE (Sistema de Emisión Operador de Servicios Electrónicos), but should exclusively be issued through the taxpayer’s invoice issuance system (SEE del contribuyente) or the Sunat Portal (SEE-SOL).
  • A QR code can be used electronically or on paper as one of the support forms for the transport of goods.
  • A new e-transport document has been introduced (the guía de remisión por evento), which has to be issued through the Sunat Portal.
Taxpayers can voluntarily start using the QR code as the support for transportation from 13 July 2022.

07.07.22

  • Länder-Updates
Postponement of e-invoice and fee voucher remittance Further to Emergency Decree 112-2021, the Peruvian government will postpone the deadline of 4 days concerning the remittance of an e-invoice and fee voucher until 30 June 2022. Previous regulations had the postponement set to 2 days. The Decree effectively means that Peruvian taxpayers have an additional 2 days to submit their e-invoice and debit and credit notes until 30 June 2022. After this deadline, the old deadline of a 2-day postponement applies.

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