Peru’s Boleta de Venta Electrónica: Mandatory B2C
E-Invoicing
For transactions to final consumers, Peru mandates electronic sales receipts (Boletas de Venta Electrónicas). These are also CPEs (Comprobantes de Pagos Electrónicos), issued by all retailers and service providers. Boletas do not carry VAT credit, but they must still meet SUNAT’s (Superintendencia Nacional de Aduanas y de Administración Tributaria) e-invoicing rules. SUNAT requires daily summary reporting for boletas (Resumen Diario) – aggregating that day’s receipts – which must also be validated in the system.
Peru Mandatory B2C E-Invoicing: What Consumers Should Know
key implementation dates
Follow Peru’s rollout of mandatory electronic sales receipts for retailers.
From April 2022, taxpayers with annual income between 23 UIT and 75 UIT should comply with the electronic issuance system.
Since June 2022, all taxpayers (including those below 75 UIT turnover) are required to transmit their CPEs to SUNAT.
Peru’s B2C E-Invoicing Overview
Implementation
Boleta Electrónica has been fully in effect since June 2022, following a phased rollout for smaller taxpayers between April and June 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
Boletas must be generated in UBL 2.1 XML format. While a printable or PDF representation may be provided to customers, the XML file is the legally binding tax document.
Digital Signature
Each Boleta Electrónica must include a valid digital signature using an X.509 certificate issued by an authorized Certification Authority.
Archiving
The original XML file and SUNAT’s validation response (CDR - Constancia de Recepción) must be securely stored for the statutory retention period (generally five years), guaranteeing accessibility, integrity, and audit traceability.
Is your SAP system ready for Peru's mandatory Boleta Electrónica?
Frequently asked questions
Who must issue Boleta Electrónica in Peru?
All retailers and service providers selling directly to final consumers in Peru are required to issue electronic receipts (Boleta Electrónica).
How to report daily summaries?
SUNAT requires a Resumen Diario (daily summary) for receipts. This can be generated through your ERP or your provider’s solutions.
Does B2C e-invoicing integrate with ERP systems?
Yes. It is possible to integrate systems such as SAP DRC or other ERPs with SUNAT’s SEE platform, automating Boleta generation, validation, transmission, and archiving, ensuring full regulatory compliance and operational efficiency.
Are there penalties for non-compliance?
Failure to issue, transmit, or archive Boletas correctly may result in fines or administrative sanctions from SUNAT.
Can Boletas Electrónicas be issued through a Point of Sale (POS) system?
Yes. Retailers commonly integrate their POS systems with SUNAT’s Electronic Issance System (SEE) or with certified service providers. This allows businesses to automatically generate, validate, and transmit Boletas Electrónicas at the time of each transaction.
Code10’s Helps you with B2C E-Invoicing Integration in Peru
Peru’s B2C e-invoicing requirements require retailers and service providers to issue electronic receipts (Boletas Electrónicas) through the Electronic Issuance System (SEE). Businesses must ensure that their Point of Sale (POS) or ERP systems can generate compliant documents, process high transaction volumes, and transmit data to SUNAT for validation.
Code10 supports companies in integrating B2C e-invoicing processes within their operational systems through the standard SAP Document and Reporting Compliance (SAP DRC) or our eCompliance Hub. Leveraging our experience in SAP integration and digital tax compliance, we automate receipt generation, ensure SUNAT-compliant data structures, and create robust transmission workflows that allow organizations to handle large volumes of consumer transactions while maintaining full regulatory compliance.
