Edicom announced that in a new measure to bring the digital society one step closer, Peru has started issuing electronic bills of sale in an effort to continue institutional modernization. SUNAT, Peru’s tax administration, implemented the electronic bill of sale by publishing regulation No. 132-2015 on May 27th of this year. This should decrease the use of paper to make operational procedures more efficient therefore reducing economic costs.
The bill of sale is now included among the types of payment vouchers that can be processed electronically through SEE-SOL, the system Peru uses to issue electronic documents, along with invoices, credit notes and debit notes.
According to the regulation, only people with quality electronic bill presentment services have the ability to generate an electronic bill of sale. To do so, the taxpayer:
- must have a domicile tax status.
- status can’t be in a state of temporary suspension or have been rejected by the RUC (RUC is the computer record that contains identification data on taxpayers and taxes administered by SUNAT)
- can’t belong to the NRUS, which was created by Decree Law No. 937. The NRUS is the tax regime directed to individuals that obtain income exclusively by carrying out business activities such as operating small restaurants, juice bars, shoe stores, and etc.
The electronic format of the bill of sale may be used, as pointed out in the resolution, with consumer end operations except in regard to:
- the sale of hulled rice, accommodation and food services to those with a non-domiciled tax status and transactions exempt from general sales tax.
- Other restrictions include not using the electronic bill of sale to sustain tax credit, expenditures or costs and for transporting goods unless a printed representation is included.
About the Electronic Invoice in Peru
Peru has been issuing electronic payment vouchers since 2010. The use of electronic payment vouchers started to increase in 2014, once taxpayers began to obey the mandate SUNAT issued, which offers them a greater guarantee of security. Furthermore, it allows them to optimize administration and management tasks using technology.
EDICOM: accredited e-invoicing provider
EDICOM is recognized as an accredited provider by Indecopi, an institution in Peru responsible for approving standards among all sectors. Therefore EDICOM offers a solution for issuing electronic invoices that is aligned with SUNAT’s requirements. One reason why this solution offers multiple benefits to its users such as saving time and money is because it’s an automatic platform that does not require the services of third parties.
