Electronic Invoice

1. What is an Electronic Invoice?

It’s a digital document, legally valid as a means of certifying commercial operations between taxpayers, which replaces the traditional paper invoices. Unlike these, they have an alpha-numeric series and a digital signature.

ACCESS THE ELECTRONIC INVOICE QUERY MODULE

2. What documents will be issued electronically?

  • Invoice
  • Sales note
  • Note of credit
  • Note of debit
  • Proof of reception
  • Proof of retention

3. What are the differences between the Pre-numbered Physical Invoice and the New Electronic Invoice?

Pre-numbered format physical invoiceElectronic invoice

A physical format with pre-printed numbering.

Digital format with an alpha-numeric series that can be sent both, electronically and printed.

The client receives it at the sales plant.

The client accesses their invoices through:

  • The PETROPERU website.
  • Their email.
  • If needed, the client will receive a printed copy at the sales plant upon pick-up t .

The client physically files it.

The client can either file the digital format or a physical representation.

In case of loss, they must request a legalized copy from the issuer of the invoice.

The physical copy can’t be lost as it is a digital format and may be downloaded from the web.

4. What documents are given to the client of a Supplier?

A printed representation of the electronic document can be delivered only upon the request of the client. They will have to query their electronic document from the website www.petroperu.com.pe and the electronic document will be sent to the indicated email address.

Because of this, it is recommended to hold a safe email account, whether for either corporate or public use, identifiable with the denomination or trade name, in order to ensure that digital correspondence arrives effectively at the destination authorized by your company.

5. Advantages of the electronic invoice

  • Online information in the PETROPERU website.
  • The electronic invoices can be sent to the client’s email.
  • The risk of losing the documents is eliminated and allows the digital storage.
  • If the client loses the documents, it is not necessary to send a legalized copy.
  • Better availability of the information.
  • Saving in the cost of maintenance and distribution.

6. The payment conditions of the Electronic Invoices do not change

The payment conditions agreed between PETROPERU and the client do not change, nor do the means of payment for the client: bank deposits, checks, cash, bank wire, etc.

7. Recommendations for recording Electronic Invoices and Related Notes

Before recording the tax credit in their Sales Book it’s recommended that the clients verify the validity of the electronic documents issued by PETROPERU in the website of the National Superintendence of Customs and Tax Administration (Sunat).