E-invoicing, Peru

Unlike in Europe, in Peru, e-invoicing has served to provide state monitoring of the financial flows of companies for a long time. The requirements involved vary significantly between the countries, and they also change frequently.

Since 2016 the electronic invoice generating procedure Pago Electronicos (CPE) has been used in Peru, which is monitored by the fiscal authority SUNAT (Superintendencia Nacional de Administración Tributaria) . CPE was introduced in four waves from 2014 and has since become more particularly focused on medium-sized and large businesses, known as the Principals Contribuyentes (PRICO).

The new e-invoicing system contains the following requirements:

  • Electronic documents: electronic invoices, Boleta de Venta Electrónica, credit notes, direct debits,  credit note, Comunicación de Baja
  • Shipment:  Invoices issued to a customer must be authorised by SUNAT in the form of a CDR (constancia de recepcion)
  • Certification process (Proceso de Homologacion): The test phase of the new system must be completed within 25 days.
  • Archiving: four years
  • Cancellation:  Cancellations must be made within 72 hours of receipt of the CDR.
  • Guia de Remision or Guia de Transportista: The documents certified by the government must be included with the shipment.

The process


Authorisation and certification
A business must have itself authorised and certified by SUNAT for issuing electronic invoices. The certificate is then included in the digital signature contained in the invoice.

The electronic invoice must be created in XML format and submitted to SUNAT within a specified period, and then archived. Additionally, the invoice must be made available to the customer for download from a website for one year.

Before going live with the new e-invoicing system, a company must submit a declaration of readiness, which, following checking by SUNAT, is certified by the Resolucion de Intendencia (R.I.).

Similarly to in Mexico, the invoice is generated via third-party software providers that submit the invoices to the fiscal authority and have them validated.

In 2018 the following further parties were obliged to perform e-invoicing:

  • 1 January 2018: all taxpayers that deduct or collect value added tax or that were identified as PRICO, plus taxpayers whose tax ID is contained in Appendix I to Resolution 155-2017
  • 1 May 2018: taxpayers whose tax ID is contained in Appendix II to Resolution 155-2017
  • 1 August 2018: taxpayers whose tax ID is contained in Appendix III to Resolution 155-2017
  • 1 November 2018: taxpayers whose tax ID is contained in Appendix IV to Resolution 155-2017

The sanctions for non-implementation range from penalties (50% of the fiscal unit, 1 fiscal unit = approx. US$600) for a first offence to closure of the company in the event of repeated violations.

We prepare your system for e-invoicing

In most Latin American countries, invoices must be sent directly or via certified providers to the relevant fiscal authority. As volumes increase, the risk of violations when legislative changes are made grows greater. We implement suitable technical solutions for SAP users.

The best of two worlds

The ortevo Connector is our low-cost, flexible solution for your business-to-government (B2G) e-invoicing needs. Based on the SAP eDocument Framework, it links the systems of specialised e-invoicing providers to your SAP system.

Two ways, one goal

Your SAP application can be consolidated for e-invoicing in two ways: by using the SAP solutions or by integrating a specialised provider. Both methods can implement the requirements of the individual countries on the four major points.

The format

Normally, Latin American fiscal authorities prescribe an XML format for invoices. The exact specifications are particular to each country, however.

The signatures

In Latin America, invoices can only be sent to customers with the signature of the relevant authorities. Different methods of doing this are used in each country.


Tax control

Tracking of invoices by the fiscal authorities is normally made possible by the use of individual codes. These codes must be integrated into the invoice.

Print format requirements

Although e-invoicing is widely used in Latin America, in some countries the printed invoice must also meet exact government specifications.

This is what ortevo stands for as your e-invoicing partner.


Our solutions adapt flexibly to new statutory requirements when these change


Even with multiple e-invoicing partners in multiple countries, your system gives a clear overview

Risk minimisation

Even with large volumes, our solutions comply with all regulations and thereby avoid violations.

Relief of burden

Your IT department no longer has to keep up with the frequent regulatory changes in Latin America.

Long-term service

If your IT landscape is consolidated for e-invoicing, you are spared regular modifications.

Openness to different solutions

Regardless of the approach you prefer, we will support you in your selection and the implementation.

Our partners


Let the experts get your SAP system
in shape for e-invoicing for and in Peru!

We show you the advantages and disadvantages of the various possibilities and help you both to select and to implement the solution that is best for you. We can also present our ortevo Connector live.