The National Superintendence of Customs and Tax Administration (Sunat) recalled that micro and small businesses (Mypes), which from April will have the obligation to issue electronic invoices, can implement their issuance systems at a lower cost using the Digital Tax Certificate, which is delivered free of charge from the 2020.
This certificate, which is valid for three years, is an essential electronic credential to guarantee, through a digital signature, that the receipts issued from the Taxpayer Systems, the Sunat Biller or an Electronic Services Operator (OSE) correspond to the taxpayer who is conducting business.
As is known, for taxpayers who during the year 2019 obtained income in the range of 96,600 to 315,000 soles (from 23 UIT to 75 UIT), the obligation of electronic issuance regarding invoices began on January 1, 2022, and regarding Tickets for sale start on April 1 of the present.
Likewise, for the case of taxpayers who during the year 2019 obtained income of less than 96,600 soles (23 UIT), the obligation to issue electronic invoices begins on April 1 of this year and electronic sales receipts on June 1.
In this way, at the end of the first semester, all mypes must issue electronic receipts and invoices, having the possibility of accessing the certificate at no cost, which will facilitate the implementation of their electronic receipt issuance systems.
Digital Tax Certificate: how to obtain it?
Obtaining the digital certificate for the CPE is simple. It can be requested from the Sunat portal, entering the module Sunat Online Operations (SOL) with the Sol Clef and, in the section Companiesaccess to Payment Vouchers, Digital Tax Certificate and click on the request option. For the process to be carried out, the terms and conditions must be accepted.
The requirements are: having an active RUC, being subject to Third Category Income Tax, not being registered in the Electronic Services Operators (OSE) or Electronic Services Providers (PSE) registry, among others.
To date, more than 79,000 micro and small businesses have obtained a free Digital Tax Certificate to implement their electronic invoicing systems. The term to access this benefit is until December 31 of this year.
Finally, it should be noted that access to the certificate is also available to those who, already being electronic issuers, need to obtain it to continue issuing their electronic payment vouchers, thus reducing the issuance costs that they may be generating.
Source: Larepublica
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