Update: | Compliance Alert - SUNAT updates the validation rules of electronic payment receipts |
Date: | 2024-10-18 |
On 11 October 2024, Peru’s tax administration (SUNAT) updated its validation rules.
Four different errors are affected:
-
ERR-2108 and ERR-1079
- Concerned field: Issue date (cell J17 for invoice, J18 for receipt, credit and debit notes, I4 for DAE-acquirer and operator). Validation must be carried out considering the maximum shipping period according to current regulations;
- Change to validation: If the document series does not start with a number, the difference between the date of receipt of the XML and the value of the UBL tag is greater than the maximum term in force. The value of the Listings cell (cell N17 for invoice, N18 for receipt, credit and debit notes, M4 for DAE acquirer and operator) for the “IssueDate” of Parameters (004) is modified to “-“;
- Documents affected: Invoice, receipt, credit note, debit note, DAE-Acquirer and DAE-Operator.
-
OBS-4443:
- Concerned field: Date of issue of the documents (Row 13);
- Added validations: If the value of the UBL Tag is greater than 7 days from the date of receipt of the summary, code 4443 “The receipt was reported outside the established period” will be added in row 1988;
- Documents affected: Daily summary document.
-
OBS-2853:
- Concerned field: Receipt issue time (cell J64);
- Change in validation rule: The validation in cell J64 goes from observation to error (ERR-2853);
- Documents affected: CDR-OSE receipt.
The changes to the validation rules will come into effect on the following dates:
- ERR-2108 and ERR-1079: 1 November 2024;
- OBS-4443 and OBS-2853: 11 November 2024.