PERU-SUNAT-V2

SUNAT Perou SEE 4 modalites IGV 18%.

Définition

SEE modalites : SEE-SOL (Servicios Online, portal SUNAT gratuit ~200 factures/mois max, small businesses), SEE-Contribuyente (direct integration ERP via WebService SUNAT, large enterprises), SEE-OSE (Operador Servicios Electronicos, PSE Proveedor Servicios Electronicos certifie ~60 vendors), SEE-SFS (Software Facturador SUNAT, application SUNAT gratuite installe locally). Format XML UBL 2.1 customise SUNAT Peru. CDR (Constancia Recepcion) retourne. Documents : Factura Electronica F001-XXXXXXX, Boleta de Venta B001-XXXXXXX (B2C), Nota Credito FC01, Nota Debito FD01, Guia Remision Electronica T001. IGV 18% = IGV 16% + IPM 2% Impuesto Promocion Municipal.

Origine

Decreto Legislativo 501/1988 SUNAT creation ; Resolucion Superintendencia 188/2010 SEE framework ; obligation phased 2014-2022 ; ~1 million entreprises SEE 2024.

Exemple en contexte

Backus & Johnston (Peru SAB Miller brewery) emet ses factures B2B via SEE-Contribuyente WebService SUNAT : UBL 2.1 Peru, signature digitale, CDR retourne ~1-2 sec, IGV 18% biere ; integration SAP ERP local.

Termes liés

• Colombia DIAN — voisin Andins.