Peru B2B E-Invoicing: Mandatory Requirements
Peru’s B2B e-invoicing framework mandates that all companies issue electronic invoices (Facturas Electrónicas) for sales to other businesses or to government. These invoices are CPEs (Comprobantes de Pagos Electrónicos) used to support expenses and input-VAT credit. Today every supplier with a RUC (Registro Único de Contribuyentes) number must send invoices through SUNAT’s (Superintendencia Nacional de Aduanas y de Administración Tributaria) electronic system.
Peru Mandatory B2B E-Invoicing: What Businesses Should Know
key implementation dates
Track Peru’s mandatory B2B e-invoicing milestones for all business transactions
In January 2010 SUNAT launched electronic invoices (CPE) for the largest taxpayers with an annual turnover of 150 UIT.
In 2015, the government streamlined business tax processes by linking its electronic invoicing system, Sistema de Emisión Electrónica (SEE), to the tax authorities’ database.
In 2017, all companies with an annual turnover of 75 UIT and above should use the government e-invoicing system.
In 2018, paper invoices were effectively phased out for these groups.
From June 2022 onwards, e-invoicing became mandatory for all remaining taxpayers (all thresholds).
Peru’s B2B E-Invoicing Overview
Implementation
It was introduced gradually: starting in 2010 for large taxpayers, expanded in 2017, and became mandatory for all businesses by mid-2022.
Tax Authority
The system is administered and validated by SUNAT, which operates the SEE and performs real-time or near real-time validation of documents.
Format
Factura Electrónica with UBL 2.1 XML. Printable PDFs may be issued for commercial purposes, but the XML is the legally binding document.
Digital Signature
Every electronic invoice must incorporate a valid digital signature (X.509 certificate) ensuring authenticity, integrity, and legal validity.
Archiving
Invoices and SUNAT’s validation responses (CDR) must be stored securely for at least five years to meet audit and compliance requirements.
Want to know how Code10 can help your SAP system comply with regulations in Peru?
Frequently asked questions
Who must comply with B2B e-invoicing?
All VAT-registered businesses in Peru, including small, medium, and large taxpayers, must issue B2B e-invoices via SUNAT’s SEE platform.
Which systems and ERP solutions support B2B e-invoicing?
Invoices can be issued via SUNAT’s SEE or certified OSE/PSE. ERP integration is recommended, with solutions such as SAP DRC/eDocument for automated generation and transmission. Proprietary solutions are also available for this integration, such as the Code10 eCompliance Hub.
How can companies automate compliance effectively?
Automation requires ERP integration, certificate lifecycle management, and validation workflows to ensure seamless, SUNAT-compliant invoice processing.
When is a B2B e-invoice legally valid?
Once generated in UBL 2.1 XML, digitally signed, and validated by SUNAT, the invoice is legally recognized.
Are foreign companies operating in Peru subject to the mandate?
Yes. Any entity registered for tax purposes in Peru issuing taxable transactions must comply with the electronic invoicing framework.
Our Approach to SAP Integration and B2B E-Invoicing Compliance
Peru’s B2B e-invoicing framework requires companies to generate structured electronic invoices that comply with SUNAT’s technical specifications and transmit them through the Electronic Issuance System (SEE). This involves managing XML document generation, digital signatures, validation workflows, and reliable communication with SUNAT or authorized OSE providers.
At Code10, we help companies integrate B2B e-invoicing directly into their ERP environment, either via the standard SAP DRC, or using our eCompliance Hub. Combining SAP expertise with local regulatory knowledge, we implement scalable integrations that automate invoice generation, ensure SUNAT-compliant formats, and manage secure communication workflows, allowing businesses to maintain compliant and efficient electronic invoicing operations in Peru.
