How to emit receiving by electronic fees in 2025?: Check the steps on the official website in Sunat with your sun code

In Peru, independent workers must issue receipts for electronic fees for each service they offer. This document not only validates the payment received, but allows the declaration of income before the National Superintendence of Tax Administration (SUNAT).

In 2025, the issuance of documents is carried out digitally through the Sunat platform. To participate in this process, it is essential to have a RUC active, be subject to the fourth category of income tax and have a Sun key. Next, the necessary steps to complete this procedure are detailed.

How is a receipt for electronic fees on the Sunat page?

To generate a receipt for Electronic fees In Sunat, it is necessary to follow a series of specific steps.

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

In general, the receipt for electronic fees facilitates tax deduction for companies that hire Independent servicesserves as support of income in banking and financial procedures, and avoids sanctions and fines for tax breach.

Who can issue receipts for electronic fees?

To issue a receipt for fees at SUNAT, it is necessary to be a Independent worker that offers services to companies or individuals registered in this entity. It is essential to have an active RUC and that its state is “having”. Likewise, the issuer must be registered in the fourth category of Income Tax.

To access the SUNAT platform, it is essential to have the Active sun code. This voucher is essential for various professionals, which includes lawyers, doctors, architects, counters and engineers, who use it to carry out procedures and efforts related to their work activities.

In turn, 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 for free, it is mandatory to issue a receipt for electronic fees.

How can you cancel an electronic fees on the Sunat page?

It is essential to point out that receipt reversal is only possible if these have not been used in the customer’s tax declaration. If you have issued a receipt for erroneous fees, there is the option to cancel it online. To do this, certain specific steps must be followed.

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.

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