Update: | Compliance Alert - SUNAT Introduces Changes to Electronic Payment Receipt Validation Rules |
Date: | 2024-02-15 |
The National Superintendency of Customs and Tax Administration (SUNAT) has recently released an update to the Validation Rules for Electronic Payment Receipts.
The change encompasses the following:
- In the "Lists of active rolls" field, the incorporation of roll 02 - Subjects Without Operational Capacity (SSCO) has been introduced;
- The "Issuer data - RUC number" field now includes validation to reject SSCO invoice issuance, generating error response ERR-1086;
- The "Type of price code" field incorporates conditional validation for credit and debit notes, generating error code ERR-2410;
- Modification in the "Unit value per item" field clarifies that, in the case of integer values, leading zeros are not allowed, resulting in error code ERR-2369;
- The "Last names and first names or name or business name" field is adjusted to establish a minimum of 3 characters, applicable to Daily Summary documents, Cancellation Communication, and Reversal Summary;
- The "File name" field sees a validation modification for clarifying general terms such as payment receipts or dispatch guides detected between 1 January 2023 and 30 June 2024, related to the issuance of Electronic Dispatch Guide (GRE) and dispatch guides in printed formats or imported by authorized printing, under the conditions mentioned in articles 1 and 2 of "Annex I" of No. 000052-2022-SUNAT/700000.
These updates will come into effect on 29 February 2024.