The National Superintendence of Customs and Tax Administration (Sunat) informed that as of January 1, 2023, the issuer must send the invoice or the electronic note linked to it until the calendar day following the date of issue.
This provision involves the electronic issuer that is using the SEE – Of the taxpayer, SEE – SUNAT Biller and the SEE – OSE. Likewise, it must be borne in mind that electronic documents sent after the established term will not have the quality of invoice and electronic note, even if they had been delivered to the acquirer or user.
By reducing the delivery period, the aim is to streamline commercial operations and compliance with the obligations that depend on the issuance and delivery of the electronic payment receipt. and ensure that the taxpayers who issue them do so considering the necessary conditions for them to be considered valid in the shortest possible time.
Sunat also indicated that as of January 1, the confirmation platform will be implemented, located on the institution’s website in the Online Operations section, which will make the invoices and receipts for fees issued to the credit within a maximum period of 2 calendar days calculated from its issuance.
In this way, access to financing is streamlined through electronic invoicing and operating conditions are improved with the use of a negotiable invoice, for MYPEs and new ventures.
For more information or assistance, taxpayers can call the Inquiry Center at 0-801-12-100, from a landline, or (01) 315-0730 or *4000, from a cell phone, Monday through Friday. from 08:30 am to 06:00 pm and Saturdays from 09:00 am to 01:00 pm and the Sunat website.
