Sunat: Learn how to issue a receipt for online fees this 2025

Independent workers in Peru are obliged to Issue receipts for fees for each service they present. This document not only proves the payment received, but also guarantees compliance with tax obligations before the National Superintendence of Tax Administration (Sunat).

In 2025, the issuance process continues to be carried out digitally through the Sunat platform. To do this, it is essential to have an active RUC, be affected by the fourth category of income tax and have a Sun key. Next, every step of the procedure is explained.

How to issue a receipt for fees in 2025?

To issue a receipt for electronic fees in Sunat, follow these steps:

1. Enter the official Sunat website (in this link) and select the option ‘Go to the service’.
2. Select the option “Issuance of receipts for electronic fees” (or RHE issuance) in the main menu.
3. Enter the person’s data: your RUC, your user (the ID number or identity document), and your password.
4. Enter the RUC of the company or person for which the work was done.
5. Describe the service provided and the nature of the work done.
6. Select the payment method: cash (if you have already received payment) or credit (if the payment will be made at a later date).
7. Determine the type of income (Fourth category) and if you are subject to income tax withholding.
8. Specifies the amount of the service provided.
9. Confirm the data entered and click “Issue receipt”.
10. Download the receipt in PDF format to send it by mail or print it.

Who can issue receipts for fees in SUNAT?

For Generate a receipt for fees in Sunat You must be an independent worker who performs services for companies or people registered in the same entity. To issue it, you must have an active RUC and “have” state. In addition, the person must be registered in the fourth category of Income Tax.

It is also necessary to have the Sun key Active to access the Sunat platform. This voucher is used by professionals such as lawyers, doctors, architects, counters, engineers, among others.

How to cancel a receipt for fees in SUNAT?

It is important to note that you can only Revert receipts that have not been used for the client’s declaration. If you made an error when issuing a receipt for fees, you can cancel it online following these steps:

1. Enter the Sunat portal and log in with your sun code.
2. Select the option “Revert you for electronic fees”.
3. Enter the receipt number you want to cancel and click “Search”.
4. Verify the information and confirm the cancellation with the “Revert receipt” option.

Considerations when issuing a receipt for fees

When generating a receipt for electronic fees, you must take into account the following aspects:

• If the payment is made at the time, the “Count” option must be selected.
• If the payment is in installments, the pending amounts and the expiration dates with the “Credit” option must be recorded.
• The system allows to modify pending payments within 10 business days after the month in which the receipt was issued.
• Even if the service is provided free, it is mandatory to issue a receipt for electronic fees.

What is the Sun key and how to generate it in Sunat?

The Sun key is a user and password that allows access to the Sunat virtual platform to carry out tax procedures, such as the Issuance of receipts for fees. To get it, follow these steps:

1. Enter the Sunat portal and access the “Generate Sun Key” option.
2. Digita your ID number and the date of issuance of the document.
3. Accept the terms and conditions of use of the platform.
4. Record an email and an updated telephone number.
5. Create your password and confer it.

What are receipts for fees in Sunat for?

The receipt for fees is a Proof of mandatory payment which formally register the income of independent workers in Peru. This document is fundamental for several reasons:

• It allows the declaration of income before the SUNAT.
• It facilitates tax deduction for companies that hire independent services.
• It serves as support of income in banking and financial procedures.
• Avoid sanctions and fines for tax breach.

Since April 2017, Sunat demands that all receipts for fees be issued in electronic format, so that the physical version was eliminated.