Peru electronic invoicing: “Administrative credit notes” type 03 and 13
I would like to share with you the updates on Electronic Credit Notes ruled by the Peruvian tax authority SUNAT with Resolution 193-2020 and 165-2021, where it is introduced in Peru the concept of “administrative credit notes”, which already existed in Chile since 2015. These credit notes are used to make changes to invoices without affecting their figures.
Currently there are two types of administrative credit notes: type 03 and type 13.
Credit note type 03
It should be used to correct a description error in an invoice and to inform to SUNAT about solved claims started in the “acceptance/rejection platform”. The error should be explained as follows in the description tag at line-item level:
Should be: xxxxxxxxxxxxxxxx
Credit note type 13
It should be used to correct all the information included in the “Additional information – Payment terms” tag, i.e.:
- Net payable amount; and/or,
- Due date(s) of the one-time payment or the installments, and/or,
- Amounts related to each installment.
Changes should be shown in the same “Additional information – Payment terms” tag.
If you use Document and Reporting Compliance (DRC) for your electronic invoicing business needs, you can install note 3249078 3249078 – eDocument Peru: Administrative credit note development – SAP ONE Support Launchpad, who will allow you to issue “administrative credit note” type 03 from SD.
I look forward to hearing you comments about this new functionality.