The National Superintendency of Customs and Tax Administration (Sunat) approved the implementation of a platform to give conformity or non-conformity to the electronic invoice and the receipt for electronic fees as part of the Urgency Decree 013-2020 that promotes financing through factoring to micro and small companies (mypime), enterprises and startups approved last september.
Similarly, it is pointed out that this platform will be implemented in the Sunat platform specifically in “Sunat online operations” where you must enter the RUC number, user code or sun code to then find the platform option and follow the system instructions and access the module.
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Likewise, a period of no more than ninety days for the adaptation of the regulations that complement the Emergency Decree 013-2020 and that would enter into force on December 17, 2021.
Boost factoring
This decree specifies that the provisions will be applicable to the electronic invoice and receipt for fees, whose total amount of the sale or service, as appropriate, is paid in full or in installments within the term that the purchaser of the good or user of the service agrees with the provider. It starts on the calendar day following the day on which the period of 8 calendar days to agree or disagree expires.
It should be noted that, according to the Peruvian Factoring Association (Apefac), with the approval of this regulation, the number used in factoring could double to 800,000 considering that there are currently 400,000. Factoring will allow MSMEs to have an alternative to obtain immediate liquidity or a more competitive discount rate compared to a traditional credit, for the development of their businesses.
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