Measures to increase the tax pressure. The National Superintendency of Customs and Tax Administration (Sunat) reported that, as of January 1, 2022, electronic invoices must be sent in no more than 48 hours to the collecting body or to the Electronic Services Operator (OSE), as appropriate.
“In a period of no more than two calendar days, counted from their issuance, for these electronic receipts to be considered valid,” he said in a press release.
Thus, as of the first day of 2022, Sunat must receive from the electronic issuer “the electronic invoice or the electronic note linked to it, on the same date of issue or until the calendar day following that date.”
“Once that period has expired, what is not sent will not have the quality of an electronic invoice or an electronic note, even if it had been delivered to the purchaser or user.”
Factoring: Sunat raises tax pressure
Resolution No. 150-2021 / SUNAT, published on Monday, October 18 in the official newspaper El Peruano, specifies that the new term will be valid “in accordance with Urgency Decrees No. 013-2020 and No. 050-2021 , which promotes factoring so that Micro, small and medium enterprises (MSMEs), enterprises and startups can negotiate these vouchers, in order to obtain immediate financing ”.
Currently, the term in force to validate electronic receipts is seven calendar days counted from “the calendar day following the date of issuance of the electronic invoice and the electronic note.”
It should be noted that the purpose of activating this new delivery period is that the user can be certain, in less time, that the conditions for issuing a virtual document are met.