Peru Mandatory B2G E-Invoicing: Electronic Invoicing for the Public Sector
E-invoicing is mandatory in all transactions with the government. Since June 2022 all public sector transactions require a CPE (Comprobante de Pago Electrónico). Suppliers providing goods or services to Peruvian public entities must issue electronic invoices (Facturas Electrónicas) through SUNAT’s (Superintendencia Nacional de Aduanas y de Administración Tributaria) system. Public institutions must receive and process these invoices, often through their own procurement portals integrated with SUNAT.
Requirements for issuing electronic invoices to Peruvian government entities through SUNAT’s system
key implementation dates
Monitor Peru’s public sector e-invoicing deadlines for government suppliers.
Between 2010–2022: Government agencies and large taxpayers gradually transitioned to e-invoicing, as SUNAT rolled out electronic invoicing for selected sectors and high-revenue businesses. This phased approach allowed both suppliers and public entities to adapt their systems, processes, and internal controls to the new digital requirements.
Since June 2022, electronic invoices (Facturas Electrónicas) became universally required for all sales to government entities. From this date, every supplier with a RUC (Registro Único de Contribuyentes) number must issue e-invoices through SUNAT’s SEE platform or via an authorized OSE (Operador de Servicio Electrónico).
Peru’s B2G E-Invoicing Overview
Implementation
It is mandatory across Peru, fully effective since June 2022, following a phased adoption by large taxpayers and government agencies between 2010 and 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 all B2G invoices.
Format
B2G invoices must be generated in UBL 2.1 XML format.. Printable or PDF copies may be provided for administrative purposes, but only the XML file is legally binding.
Digital Signature
Each B2G invoice must include a valid digital signature (XMLDSig standard) using an X.509 certificate issued by an authorized Certification Authority.
Archiving
Invoices and SUNAT’s validation responses (CDR - Constancia de Recepción) must be stored securely for at least five years to meet audit and compliance requirements.
Are your invoices being accepted without errors by Peru's public authorities?
Frequently asked questions
Who must comply with B2G e-invoicing in Peru?
All suppliers providing goods or services to government entities in Peru must issue electronic invoices (Facturas Electrónicas) through SUNAT’s SEE platform or via an authorized OSE.
Does government e-invoicing differ from B2B?
Functionally, no, as it uses the same SUNAT system and requires an ERP system configuration, such as SAP DRC, to manage public sector invoicing in the same way as other electronic invoices.
Can SAP integrate with government portals?
Yes. SAP DRC can be configured to direct invoices to SUNAT; public agencies retrieving them have their own systems. Alternative solutions such as the Code10 eCompliance Hub also allow public institutions to comply with the mandates.
Are suppliers required to issue an electronic transport document (GRE) for government deliveries?
Yes. Any physical delivery of goods to government entities requires a Guía de Remisión Electrónica (GRE) to accompany the shipment, complementing the B2G invoice.
What happens if a B2G invoice is rejected by SUNAT?
If SUNAT rejects a B2G invoice due to format errors, missing data, or signature issues, suppliers must correct and resubmit the invoice through the SEE platform or authorized OSE. ERP integration and automated validation workflows, such as those implemented via Code10’s eCompliance Hub, help prevent errors and ensure timely compliance.
Code10’s Solution for B2G E-Invoicing Compliance
Suppliers invoicing Peruvian public sector entities must comply with the country’s B2G e-invoicing framework, issuing structured invoices that meet SUNAT technical requirements and transmitting them through the Electronic Issuance System (SEE). This requires seamless integration between ERP systems, invoice generation processes, and government validation platforms.
At Code10, we combine ERP integration expertise with our eCompliance Hub to automate B2G invoicing workflows. Our solution ensure correct document formatting, secure transmission to SUNAT, and reliable validation processes. By embedding compliance into existing systems, we help organizations streamline invoicing operations while meeting the regulatory requirements for public sector transactions in Peru. We also have extensive expertise in the implementation and integration of SAP Document and Reporting Compliance (SAP DRC).
