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Peru

Invoices and credit notes signed with your certificate and sent directly to SUNAT, which accepts them with its receipt record.

What it is

In Peru each invoice is sent to SUNAT, which accepts it with a receipt record (CDR). Cord sends it directly as your issuing system (taxpayer’s SEE), without an OSE or PSE: it signs it with your digital certificate, sends it with your secondary SOL user, and prints the QR code and the hash value (valor resumen) on the PDF.

Electronic invoicing with SUNAT is built and being activated: Cord turns it on country by country. Meanwhile, Settings › Tax profile says Coming soon and your invoices are issued as commercial invoices without tax validity. This feature is new and may not be enabled on your account yet. If you don’t see it, contact us.

In Peru
Default currency PEN
Tax IGV 18%; exempt (exonerado) and non-taxable (inafecto); MYPE rate
Tax ID RUC, validated with its prefix and check digit
Document Commercial invoice today; electronic invoice (01) and credit note (07) once activated
Authority SUNAT
PDF language Your client’s or, if they have none, your account’s; SUNAT data and legends, in Spanish
Online payments Mercado Pago

Requirements

  • Plan: Starter or higher to issue with SUNAT. On Free, commercial invoice (10 per month).
  • In SUNAT Operaciones en Línea: enroll as an electronic issuer from your own systems (taxpayer’s SEE), register your digital certificate, create a secondary SOL user with the profile for sending receipts, and reserve an F series for Cord.
  • A digital certificate in your RUC’s name (.p12/.pfx, or certificate and key). Its cost, if any, you pay directly to whoever issues it.
  • Permissions: Settings for the tax profile; Quotes to issue; Collections for the credit note.

Set up your account

  1. In Settings › Tax profile, complete your legal name and your RUC under Invoice identity.
  2. Under Electronic invoicing with SUNAT, choose your invoice series (for example F001) and, if you already issued in it from another system, the last number, so Cord continues after it. Do the same for credit notes.
  3. Choose what you sell, whether your line items without IGV are exempt (exonerado) or non-taxable (inafecto), and your establishment code.
  4. Check what applies: the MYPE regime for restaurants and hotels, SPOT detractions, perception agent, or that your clients do not withhold IGV from you. List the RUC of your clients that are withholding agents.
  5. Save your secondary SOL user (without the RUC) and its password. Cord tests them with a query that has no effects.
  6. Upload your digital certificate.
Settings › Tax profile, "Electronic invoicing with SUNAT" section of an account in Peru, with the business details and the certificate uploaded.

Taxes

Settings › Taxes of an account in Peru: the starter catalog Cord seeds, with 3 profiles, the default one marked and the note that rates apply per line.
  • IGV 18% (default). An invoice carries a single IGV rate.
  • Exonerado and Inafecto are different things: exonerado is SUNAT’s term for an exempted transaction; inafecto, one outside the scope of the tax. Cord declares your 0% line items according to what you indicate in Settings; it never guesses.
  • MYPE regime for restaurants, hotels, and tourist lodging (Laws 31556 and 32219): only if you declare it in Settings, with the rate published for the year: 10.5% in 2026 and 15% in 2027. Without a published rate for the year, it is not accepted.
  • The catalog has no “IGV withholding”: the withholding is applied by your client, not by you (see below).

IGV withholding

The IGV withholding is applied by the client that SUNAT designated as a withholding agent, when paying you. You report it on the invoice:

  • List in Settings the RUC of your clients that are withholding agents (or mark yourself as excluded if no one withholds from you).
  • On a taxed, credit sale above S/ 700 to one of those clients, the invoice reports the 3% withholding of the total, and the net amount pending deducts it.
  • In another currency, Cord needs the document’s frozen exchange rate to soles; without it, it is not sent.
  • The invoice total does not change: the withholding is reported, not subtracted.

Payment method

Each invoice declares its payment method: cash (contado), or credit (crédito) with the net amount pending and the installment with its due date (from the invoice’s due date), minus what has already been collected. The amount in words (“SON: …”) is also printed.

Status before SUNAT

Detail of invoice F001-00000412 from Inka Logística (Peru) to Minera Andina del Sur, for PEN 19,470.00 PEN: items, taxes and balance at the top; below, the invoice details and the SUNAT panel with the status before the authority.
Status What it means
Accepted by SUNAT With its receipt record and its hash value; if there were observations, they are listed.
Waiting for SUNAT to confirm Cord checks the status before doing anything: it never resends in production.
SUNAT did not accept the invoice Rejected, with the reason; the number was used and the next attempt takes another one.
Test service (beta) Without tax validity.

The PDF prints the RUC, the series and number, the buyer, the transactions by tax treatment, the IGV, the total, the payment method, the withholding if applicable, the hash value, the printed representation legend, and the QR code. The accepted XML is downloaded from the invoice and from its public link.

Void or correct

A cancellation notice (comunicación de baja) only applies to invoices not delivered to the client, and Cord delivers the invoice when issuing it. That is why an accepted invoice is offset with a credit note: type 01 (voiding of the transaction) if it credits the full amount, or 09 (decrease in value) if it credits part of it. The credit note shares the invoice series with its own numbering.

Clients abroad

A client outside Peru is an export: it is reported with their tax ID, as an export of goods or of services (with the country of use).

Get paid online

Cord Payments does not open accounts in Peru: online collection is with Mercado Pago, on the quote link and the invoice link. You can also record a transfer by hand.

Plan limits

Plan Commercial invoices per month SUNAT documents included per month
Free 10 No tax issuance included
Starter Unlimited 30
Pro Unlimited 200
Scale Unlimited 500
Developer Unlimited 1,000

What Cord does not cover yet

  • Sales receipt (boleta) and its daily summary: a Peruvian client without a RUC is rejected before sending, with a message that says so.
  • Cancellation notice, debit note, SPOT detractions, and perceptions: checking them in Settings leaves the rail inactive, so nothing is issued halfway.
  • Advance payments, free transactions, ISC, ICBPER, IVAP, multiple installments per invoice, and dispatch guides.

Common problems

Settings says Coming soon. Electronic invoicing with SUNAT is being activated.

My client has no RUC and the invoice is not issued. A client without a RUC gets a boleta, which Cord does not issue yet.

The invoice says the exchange rate is missing. It is in another currency and has no frozen exchange rate to soles: without it, the IGV withholding cannot be reported and the invoice is not sent.

SUNAT rejects the certificate. It must mention your RUC and, in production, be registered in SUNAT Operaciones en Línea.