SUNAT modifies the standards for electronic emission of proof of purchase documents

Sunat – as tax authority in Peru - has published on April 30th the resolution No. 113-2018 which authorizes, only in exceptional cases, the use of physical formats by taxpayers who have their Tax Id Number enabled and their proof of purchase documents in digital format.

For the printing of these formats, Sunat must first be informed, through an informative affidavit, all the data of the physical receipts issued within a period of no less than seven calendar days from the date of issue.

Los documentos impresos deberán cumplir con ciertas condiciones,como llevar la frase «Emisor electrónico obligado» la misma que debe estar ubicada dentro del recuadro en donde se coloca el número de RUC.

Asimismo, los comprobantes de pago, notas de crédito, débito, comprobantes de retención y percepción físicos que se utilicen en estos casos, deberán tener en la parte superior y de manera horizontal la siguiente leyenda: «Comprobante de pago emitido en contingencia», “Nota de crédito emitida en contingencia», «Nota de débito emitida en contingencia”,»Comprobante de retención emitido en contingencia» o «Comprobante de percepción emitido en contingencia «, según corresponda.

Only the physical formats that were authorized before the effective date of Resolution No. 113-2018 can be used until August 31, 2018. In the case of itinerant issuers may issue their documents (invoices, sales tickets, credit notes and / or debit) until December 31st, 2018.

If you want further information or assistance with this topic you can write to the following addresses: omago@omcabogados.com and marketing@omcabogados.com.pe