PERU-SUNAT-V2

Peru SUNAT SEE 4 modalities IGV 18%.

Definition

SEE modalities: SEE-SOL (Servicios Online, free SUNAT portal ~200 invoices/month max, small businesses), SEE-Contribuyente (direct ERP integration via SUNAT WebService, large enterprises), SEE-OSE (Operador Servicios Electronicos, certified PSE Proveedor Servicios Electronicos ~60 vendors), SEE-SFS (Software Facturador SUNAT, free SUNAT application installed locally). XML UBL 2.1 SUNAT Peru customised format. CDR (Constancia Recepcion) returned. Documents: Factura Electronica F001-XXXXXXX, Boleta de Venta B001-XXXXXXX (B2C), Nota Credito FC01, Nota Debito FD01, Guia Remision Electronica T001. IGV 18% = IGV 16% + IPM 2% Impuesto Promocion Municipal.

Origin

Decreto Legislativo 501/1988 SUNAT creation ; Resolucion Superintendencia 188/2010 SEE framework ; phased mandate 2014-2022 ; ~1 million SEE enterprises 2024.

Example in context

Backus & Johnston (Peru SAB Miller brewery) issues B2B invoices via SUNAT SEE-Contribuyente WebService: UBL 2.1 Peru, digital signature, CDR returned ~1-2 sec, IGV 18% beer ; local SAP ERP integration.

Related terms

• Colombia DIAN — Andean neighbour.