SII Exemption Decision No. 25 of 20 February 2012 amends Ex Sii Decision No. 98 of 20 October 2004, which establishes the rules and working procedures relating to stockbrokers and securities dealers admitted as issuers of electronic tax documents. Invoices in general and electronic invoices in particular are governed by Royal Decree 1619/2012 of 30 November, which approves the Regulation on invoicing obligations. This Regulation lays down the rules to be followed for paper and electronic invoices. This is the evolution of the traditional invoice, for legal purposes, it has the same validity as paper, but is generated electronically, validated, issued, received, rejected and stored, which is more advantageous. From a tax point of view, it is a support for transactions involving the sale of goods and/or services. Amendment of Superintendence Decision No. 318-2017 / SUNAT, which names the issuers of certain authorized and other documents, the regulation on payment notes, the rules of application of the system of payment of tax obligations and other than electronic issuers. They prescribe rules for the registration of exporters of services, require persons to keep records of sales, profits and purchases electronically and designate electronic transmitters of the electronic issuance system – ESCO. An electronic invoice is first and foremost an invoice.
That is, it has the same legal effects as a paper invoice. Remember that an invoice is proof of the delivery of goods or services. The Growth Act 2010 of 2019 dictates rules to promote economic growth, employment, investment, strengthening public finances and progressivity, fairness and efficiency of the tax system in accordance with the objectives promoted in this area Law 1943 of 2018 and other provisions. Electronic tax documents regulated by SUNAT include electronic payment receipts or EPCs. The flow of these documents between SUNAT, suppliers and purchasers of goods and services is controlled by©the various electronic systems for issuing payment slips. According to Peruvian tax legislation, these vouchers are as follows: Resolution 099 of 2020 is amended by paragraph 6 of Article 20, paragraph 1, of Resolution 00042 of 5 May 2020. Peru`s current e-invoicing system does not require SUNAT or OSE CPEs to be pre-validated before being sent to their recipients. Once the receipt is generated, it can be sent to SUNAT at the same time or even to the customer or recipient after©shipping. However, SUNAT advises against this practice, because if the document previously sent to the client is rejected by the OSE or SUNAT, this document has no tax validity and the taxpayer must issue a new document to his client.
This means that even though CPE issuers can validate CPEs through an asynchronous process, the vast majority of issuers prefer to perform the pre-validation procedure or synchronously. Upon receipt of the CPE by SBI or SUNAT, a Certificate of Acceptance (CDR) is issued indicating that the document sent for validation meets the ± validation status requirements set by SUNAT. Amendment of Superintendence Decision No. 300-2014/SUNAT and Superintendence Decision No. 155-2017/SUNAT, granting facilities to the electronic issuer by designating SUNAT to apply for authorization for printing and/or importing documents and others It is useful to distinguish two basic types of electronic invoices: electronic invoice with structured format and electronic invoice with unstructured format. Superintendence Resolution No. 097-2012/SUNAT (appendices at the bottom of the page) * Originals approved by R. Superintendence No. 097-2012 regulates payment receipts that allow the deduction of personal expenses in income tax for the rental and / or subletting of real estate and for income-generating services of the fourth category. Appendices Amendments to Superintendence Resolutions No. 185-2015/SUNAT, 255-2015/SUNAT, 274-2015/SUNAT and 364-2015/SUNAT. Exemption Decision No.
11 of February 14, 2003 Word establishes a procedure for taxpayers who are entitled to issue electronic documents showing that they can also send them to „manual recipients“ in this manner. Source: Sub-Directorate for the Control of the exempted decision SII No. 49 of 8 April 2011 amends the exemption decisions Sii No. 45 of 01.09.2003; No. 86 of 01.09.2005 and No. 93 of 02.08.2006 on the need to verify activities. Amendment of the CPE regulations to regulate the deduction of fees for the services referred to in subsection d) of section 26°-a of the provisions of the Income Tax Act and the regulation of payment slips.