PERU-SUNAT

Superintendencia Nacional de Aduanas y de Administración Tributaria compliance, Latin America.

Definition

SUNAT is the Peruvian tax and customs authority. Pilots the Sistema de Emisión Electrónica (SEE) with multiple modalities: SEE-SOL (Portal SOL), SEE-Del contribuyente, SEE-OSE (Operador de Servicios Electrónicos). Mandatory Peruvian UBL 2.1 format. Validation via comprobantes electrónicos sent to an OSE or directly to SUNAT.

Origin

SUNAT has existed since 1988. Electronic invoicing generalised from 2014.

Example in context

An issuer sends the factura electrónica to SEE-OSE via SOAP. CDR (Constancia de Recepción) response signed by SUNAT.

Related terms

• UBL — underlying format.