Factoring underway. The National Superintendency of Customs and Tax Administration (Sunat) reported that 98.8% of companies have already incorporated the additional requirements in their electronic payment vouchers, although there is still a small group of around 6,000 companies that, if not , “Would compromise the validity of the electronic invoices they issue.”
In this way, the large percentage of companies that issue electronic invoices already state in those documents whether the operation was carried out in cash or on credit, as established by DU No. 013-2020, of January 2020, and its regulations , so that the MSMEs can negotiate said vouchers, in order to obtain immediate financing through factoring.
Meanwhile, only 1.2% of these companies, which is equivalent to approximately 6,000 taxpayers, have not yet adapted their billing systems to this modification, despite repeated communications sent by Sunat to make this change.
“Failure to do so, as of January 1, 2022, the invoices they issue will not be valid, a situation that will not only affect that group of companies, but will also harm their customers, who could not make use of the tax credit for the operations of acquisition or provision of goods and services that they contract with them ”, advanced the collecting entity.
Factoring: send invoices to Sunat in two days
As of January 1, 2022, electronic invoices must be sent to Sunat or to the Electronic Services Operator (OSE), as appropriate, in a period not exceeding two calendar days, counted from its issuance, for these electronic receipts to be considered valid.
The reduction in the delivery period, established in the aforementioned DU, has the purpose that the acquirer or the user can be certain in a shorter time that the conditions for issuing an electronic document are being met.
Factoring: in December it will be four days
It should be noted that, Between December 17 and 31 of this year, it has been established that the deadline for sending the electronic invoice, or the linked electronic note, will be up to four three calendar days, counted from its date of issue counted from the calendar day following the date of issue.
If these deadlines are exceeded, what is sent to Sunat will not have the quality of an electronic invoice or an electronic note, even if they had been delivered to the purchaser or user, which will prevent them from making use of the corresponding tax credit.
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