Electronic invoices may be sent to Sunat up to the third day after their issuance

The National Superintendence of Customs and Tax Administration (Sunat) extended the maximum period of delivery to said entity or to the Electronic Services Operator (SBI) of the Electronic billas well as the linked electronic note to this, which is issued in the Electronic Issuance System developed from the taxpayer’s systems (SEE – From the taxpayer), the SUNAT Billing SEE (SEE-SFS) and the SEE-OSE.

According to the Superintendency Resolution No. 000003-2023/SUNAT published this Thursday in the newspaper El Peruano, the purpose of the provision is establish a maximum term for sending the aforementioned documents, in such a way that it meets the operational reality of the maximum number of taxpayers possible, so that they can comply with the regulations on electronic issuance and, with this, avoid tax contingencies that non-observance of said regulations could generate.

Thus, the electronic issuer must send to SUNAT a copy of:

• The DAEthe electronic receipt SP and the linked electronic note to those on the date of issuance consigned in said documents or even up to a maximum period of seven calendar days from the calendar day following that date.
• The electronic purchase settlement in the issuance date stated in said documents or even up to the calendar day following that date.
• The invoice and the linked electronic note to that on the date of issuance stated in said documents or, even, up to a maximum period of three calendar days from the calendar day following that date.

Likewise, it specifies that on the date of issuance stated in the electronic invoice and/or in the electronic note linked to it or, even, up to a maximum period of three calendar days from the calendar day following that date, The electronic issuer must send SUNAT a copy of said invoice and/or note.

“VOnce this period is over, what has not been sent will not have the quality of an electronic invoice or an electronic note, even if it had been delivered to the purchaser or user. The issuance date stated in the electronic payment receipt may be prior to the date on which it must be issued according to the first paragraph of article 5 of the RCP, if the electronic issuer wishes to anticipate the issuance in accordance with the second paragraph of that article ”, says the norm.

In addition, it indicates that the electronic issuer must send to the OSE a copy of the electronic invoice, the DAE and the electronic note linked to it (the one) within the periods indicated below:

• Electronic invoice and electronic note linked to it: on the issue date stated in those documents or, even, up to a maximum period of three calendar days from the day following that date.
• DAE and electronic note linked to it: on the date of issuance stated in those documents or, even, up to a maximum period of seven calendar days from the day following that date.