How to cancel a receipt for fees in 2025? So you can reverse it online, via Sunat

Issue a receipt for fees It is an obligation for independent workers in Peru who provide services to companies or persons registered in the National Superintendence of Customs and Tax Administration (Sunat). However, if the voucher has an error, it is possible to reverse it within a certain period.

He Electronic receipt cancellation process It must be done correctly to avoid fiscal problems. SUNAT has established clear rules for this management and only allows reversal under certain conditions. Next, the detailed procedure and the key aspects that should be considered are explained.

SUNAT: How to reverse a receipt for fees?

If an error is made to the Issue a receipt for feesit can be canceled provided that it has not been used for the client’s declaration. To do this, the RUC and the Sun key are needed.

1. Access the Sunat portal (in this link) and log in with the Sun key.
2. Select the option “Revert receipt for electronic fees”.
3. Enter the receipt number to be canceled and click “Search”.
4. Verify the voucher information and confirm the cancellation with the “Reversal” option.
5. Confirm reversal. The receipt will be without effect and will not be valid before the SUNAT.

SUNAT 2025: Under what conditions can a receipt for fees be reversed?

The Sunat It allows the cancellation of a receipt for electronic fees only under certain circumstances. Mainly, it should be noted that it cannot be annulled if the receipt was already declared in customer taxes or has an associated credit note. On the other hand, if mistakes are made in the Proof informationshould proceed with the reversal immediately. Next, you will find the cases in which a receipt can be canceled:

• Incorrect user data, such as name, corporate name or RUC number Bad entered.
• Error in the type of service declared, when a service other than provided is recorded.
• The receipt does not have registered payments or credit notes issued.

How to review my receipts for fees issued?

If you need to verify the state of a receipt By fees, SUNAT offers an online platform that allows you to consult the information of the vouchers issued. To access, you must have both the Sun and the RUC key, and then the following must be done:

1. Enter the Sunat portal and log in with the Sun key.
2. Select the option “Consult the receiver system”.
3. Enter the issuer’s RUC and choose the type of voucher.
4. Enter the issuance or cancellation date and press “Search”.
5. Visualize the details of the receipt on the platform or download it in PDF.

This procedure allows to verify if a receipt is in force or if it has been properly annulled. It is also useful to keep control of vouchers issued in a given period.

SUNAT: What workers should receive receipts for fees?

In Peru, the independent workers that provide professional services must issue receipts for fees to formalize their income. This voucher is mandatory for those registered in the fourth category of income tax. In addition, the following workers must issue receipts for fees:

• Independent professionals such as lawyers, doctors, architects, counters and engineers.
• Any person who provides a service to companies or entities registered in the SUNAT.
• Workers with active RUC and state “have” in the tax system.

For Generate an electronic receiptit is essential to have the sun code and access the SUNAT PORTAL. This document is key to the tax declaration and allows to formalize the income of independent workers.

Considerations when issuing a receipt for fees and avoiding errors

To avoid Sunat problems And having to make a reversal, it is important to follow some guidelines when issuing a receipt for fees. These vouchers have specific characteristics that must be registered correctly. These are:

• If the payment is made at the time, the “Count” option must be selected.
• If the payment is in installments, the dates and amounts pending with the “Credit” option must be recorded.
• Pending payments can be modified within ten business days after the month of broadcast.
• Even if the service is provided for free, it is mandatory to issue a receipt for electronic fees.

Carefully review the data entered into the SUNAT platform is essential to avoid errors that force the process of annulment of electronic receipts.