Sunat: sending electronic invoices and receipts for fees until June 30, 2022

The Executive Power, through an emergency decree published today in the official gazette A Peruvian man, decided to extend until June 30, 2022 the deadline for sending invoices and receipts for electronic fees to the purchaser of the good or user of the service and to the National Superintendency of Customs and Tax Administration (Sunat).

This extension of the deadline occurs because as a result of the pandemic, it has not been possible to conclude the process of operational and system adaptation to be carried out by the Business of the country, for the issuance of the invoice and receipts for electronic fees.

Likewise, it is specified that this expansion will avoid harming the recovery process of the companies and allow them, economically affected by the COVID-19, comply with the provisions established before the pandemic.

The extension of the term is given within the framework of emergency decrees No. 013-2020 and No. 050-2021, which promote the factoring so that micro, small and medium-sized companies (mipymes), enterprises and startups can negotiate these vouchers, in order to obtain immediate financing.

In this sense, from July 1, 2022, the electronic issuer must send the electronic invoice or the electronic note linked to SUNAT, on the same date of issue or until the calendar day following that date.

After that period, what was not sent will not have the quality of an electronic invoice nor electronic note, even when it had been delivered to the purchaser or user.

The electronic issuer that works with an Electronic Services Operator (or) must also send you a copy of the electronic invoice and the electronic note linked to that in the same period.

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