Sunat \u2013 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.<\/p>\n
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.<\/p>\n
Los documentos impresos deber\u00e1n cumplir con ciertas condiciones,como llevar la frase \u00abEmisor electr\u00f3nico obligado\u00bb la misma que debe estar ubicada dentro del recuadro en donde se coloca el n\u00famero de RUC.<\/p>\n
Asimismo, los comprobantes de pago, notas de cr\u00e9dito, d\u00e9bito, comprobantes de retenci\u00f3n y percepci\u00f3n f\u00edsicos que se utilicen en estos casos, deber\u00e1n tener en la parte superior y de manera horizontal la siguiente leyenda: \u00abComprobante de pago emitido en contingencia\u00bb, \u201cNota de cr\u00e9dito emitida en contingencia\u00bb, \u00abNota de d\u00e9bito emitida en contingencia\u201d,\u00bbComprobante de retenci\u00f3n emitido en contingencia\u00bb o \u00abComprobante de percepci\u00f3n emitido en contingencia \u00ab, seg\u00fan corresponda.<\/p>\n
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.<\/p>\n
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<\/p>","protected":false},"excerpt":{"rendered":"
La Superintendencia Nacional de Aduanas y Administraci\u00f3n Tributaria – Sunat \u2013 public\u00f3 el d\u00eda 30 de Abril la resoluci\u00f3n N\u00b0 113-2018 mediante la cual se autoriza, solo para casos excepcionales, el empleo de formatos f\u00edsicos por parte de los contribuyentes que cuenten con su n\u00famero de RUC habilitado y en formato digital. Para la impresi\u00f3n […]<\/p>","protected":false},"author":1,"featured_media":3732,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_vp_format_video_url":"","_vp_image_focal_point":[],"_vp_custom_popup_image":0,"_vp_format_audio_url":"","_vp_custom_thumbnail":0,"_vp_custom_thumbnail_focal_point":[],"_vp_hover_thumbnail":0,"_vp_hover_thumbnail_focal_point":[],"footnotes":""},"categories":[45],"tags":[],"class_list":["post-3731","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-notas-de-prensa"],"yoast_head":"\n