Sunat: electronic invoices must be sent in a maximum of 3 days to be considered valid

The National Superintendence of Customs and Tax Administration (Sunat) recalled that electronic issuers have a maximum period of three calendar days, counted from the day after the issue date, to send the entity the invoice or the electronic note linked to it.

This extension of the term will be mandatory for taxpayers who are issuing their receipts through the SEE-taxpayer, SEE-SUNAT Biller and SEE-OSE. This is established by Superintendency Resolution No. 03-2023/SUNAT, published in the official gazette at the beginning of this year.

“Electronic documents that are not sent within the established deadlines will not have the quality of invoice and electronic note, even if they had been delivered to the acquirer or user,” stressed the Sunat.

With the expansion, it seeks to optimize commercial operations and compliance with the obligations that depend on the issuance of the electronic payment voucher, as well as to ensure that the taxpayers who issue them do so observing the conditions to consider them as valid.

The resolution also states that the electronic issuer must submit the Electronic Customs Document (DAE), the Public Sector (SP) electronic receipt and the electronic note on the date of issuance stated in said documents. This, up to a maximum period of seven calendar days.

In the case of electronic purchase settlement, it will be on the date of issuance or until the following calendar day.

It should be noted that the previous regulations indicated that said reports should be sent the day after their issuance at the latest. This new shipping limit applies to electronic invoices that have been printed after January 5, 2023.

Sunat: receipts for fees issued on credit

Sunat also recalled that, through the confirmation platform, located on its Online Operations platform, it will make available to the issuer, purchaser of the good or user of the service, the invoices and the receipts for fees issued on credit within a maximum period of two calendar days, calculated from its issuance.

In this way, access to financing is streamlined through electronic invoicing and operating conditions are improved with the use of a negotiable invoice, for Mypes and new ventures.

For more information or assistance, taxpayers can call the Inquiry Center at 0-801-12-100, from a landline, or (01) 315-0730 from a cell phone, from Monday to Friday from 8:30 a.m. to 6:00 p.m. and Saturdays from 9:00 a.m. to 1:00 p.m.

Sunat specified that the taxpayer also visit the specialized portal on electronic payment vouchers (https://cpe.sunat.gob.pe/).