SUNAT (Superintendencia Nacional de Aduanas y de Administración Tributaria – National Superintendence of Customs and Tax Administration) has implemented the platform for compliance with the electronic invoice and the electronic receipt for fees under the provisions of Emergency Decree No. 013-2020 through Superintendence Resolution No. 165-2021/SUNAT.
Title I of Emergency Decree No. 013-2020 promotes the financing of MSMEs, enterprises, and startups, establishing promotional measures for access to financing through electronic payment vouchers called invoices and receipts for fees arising from credit transactions referred to in the Decree. For such purposes, it provides that the conformity or non-conformity of the referred electronic payment vouchers, as well as the attention or correction of the non-conformity, must be made through the platform provided by SUNAT for such purpose.
Accordingly, SUNAT issues this resolution to implement the new platform to give compliance to the aforementioned receipts.
2. How to access the platform?
The following platforms are accessed in the following ways:
- Access through SUNAT Online Operations
- Access through the API REST web service
3. What does the platform allow?
The implementation of the new platform will allow:
- Make available to the acquirer or user, as appropriate, and SUNAT, the electronic invoice, the electronic fee receipt, or the NCE that initiates the new process for compliance.
- The registration of electronic credit note(s) and electronic debit note(s) correcting or modifying an electronic invoice or an electronic fee receipt, as applicable, pending compliance.
- To record the express compliance or non-compliance regarding an electronic invoice or an electronic receipt for fees, as well as the attention or correction of such non-compliance.
- The registration of the presumed compliance.
- Consult what has been made available on the platform and the registered thereon, including electronic invoices and electronic fee receipts regarding which the compliance is produced.
4. Conformity or non-conformity of the electronic invoice and the electronic fee receipt
First, it is important to point out that the acquirer or user has a period of eight calendar days, computed from the date the receipt is made available to register the compliance or non-compliance in the Platform, as well as to register the compliance once the non-compliance has been addressed or corrected.
Only if the nonconformity, correction, or attention thereto is registered on the Platform on the last day of the aforementioned term, the latter is extended up to two calendar days following the expiration of the term.
Second, the acquirer or user can individually or massively register on the Platform, as appropriate, the conformity or non-conformity of the electronic invoice(s) or the electronic fee receipt(s) made available.
If the non-conformity is recorded, you must:
- Select one or more of the reasons, such as agreed payment term, the net amount outstanding, claim related to goods acquired or services rendered.
- State the reason for the non-conformity and support its validity.
Finally, concerning the communication of the non-conformity, SUNAT sends a communication to the electronic mailbox of the issuer of the electronic invoice or electronic fee receipt, informing him/her about the registration of the non-conformity.
For further details on the rule, please follow the link below.
Fuente: El Peruano 18/11/21