E-invoicing in PeruComprobantes electrónicos (UBL 2.1)

Electronic receipts are the norm for registered taxpayers.

The facts

What issuing in Peru actually involves

FormatComprobantes electrónicos (UBL 2.1)
Goes toSUNAT, through an OSE or directly
RegimeClearance — the authority authorises the document before it is valid
Invoice numberAssigned by the authority, not by us — we record what comes back
Seller tax IDRUC
Buyer tax IDRUC / DNI
Peppol EAS codeNot in the official EAS list
IntegrationNubefact

The part that costs a day

The catch nobody writes down

Serie and número follow the authorised series, and the document type code decides which series applies. Pick the wrong type and the whole numbering line is wrong, not just one document.

The number is not yours here

The authority owns the sequence, so we step aside and record what comes back. Any tool that promises you full control of the number in Peru is describing something that cannot happen.

Tax is computed from the base

Never extracted from the gross. The two formulas differ by a cent and the wrong one gets the file rejected. The leftover cent is declared as payment rounding (BT-114), where the standard puts it.

Straight talk

What we do not do in Peru.

We do not hold your signing certificate, we do not file your periodic returns, and we are not your accountant.

Issuing here goes through Nubefact, with your own credentials. We build the document, validate it, send it and record what comes back.

Everywhere else

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