Peru SUNAT Electronic Invoicing (SEE)
SUNAT SEE-validated e-invoicing for Peruvian operations. Factura electrónica, boleta, detracciones, retenciones, and export documentation.
What SUNAT requires
Peru's SUNAT regulates electronic invoicing through the SEE (Sistema de Emisión Electrónica). Issuers must be registered as emisores electrónicos, sign invoices digitally, and transmit to SUNAT either directly (SEE-Del Contribuyente) or through an OSE (Operador de Servicios Electrónicos).
Document types
- Factura electrónica
- Boleta de venta electrónica
- Nota de crédito / nota de débito electrónica
- Guía de remisión electrónica (GRE) — transport documents
- Recibo por honorarios electrónico — professional services
Peru-specific tax mechanics
- IGV (18%) with exemptions and zero-rated exports
- Detracciones (SPOT) on specified services and goods
- Retenciones and percepciones
- Impuesto Selectivo al Consumo (ISC)
- Export invoicing with customs cross-validation