Billing is a system that facilitates the issuance of electronic payment receipts, documents regulated by SUNAT that prove the delivery of goods or services. That is, invoices, credit notes and electronic debit notes with fiscal validity.
What is electronic invoicing?
Billing is about the accounting movements of customers and suppliers in a business. Indicates the purchase or sale of a product or service between two parties, it includes all the information of said operation, it has fiscal and legal validity and is considered as physical proof that an operation was carried out correctly and satisfactorily.
When the whole process is done, a CDR (receipt certificate) is obtained, an XML document that verifies a transaction between the seller and the buyer.
When an electronic invoice is created, an XML file is generated, which contains a series of detailed data that comply with a specific structure and with the standards defined by the SUNAT (National Superintendence of Customs and Tax Administration), this file has fiscal relevance, and It is the electronic format that is used to represent all fiscal operations.
OSE
An OSE (Electronic Services Operator) is an entity that has the authorization of SUNAT, its main task is to validate it for tax purposes and once it has it, it sends the receipt to SUNAT, and it is sent to the recipient or acquirer. The latter can check the validity of the document on the OSE website or by consulting the tax authority.
PSE
There is another option that consists of using an ESP (Electronic Service Provider) to carry out part or all of the activities related to electronic invoicing. The provider makes available an electronic invoicing platform that makes it easier for its clients to send a document with the necessary technical specifications so that it reaches SUNAT and the acquirer without problems.
The PSE has the capacity to generate a valid receipt, thanks to these companies are released from an important part of the technical responsibilities, including updates required by SUNAT.
The PSE is also in charge of validating the voucher with the OSE and sending it to SUNAT so that it reaches the same acquirer.
To issue tax receipts you can use electronic invoicing software, these systems simplify the entire process, as an example we have electronic invoicing in Odoo that depends on the accounting module, it is responsible for generating the XML file in a simple way.
How can Odoo help me make this process easy?
Odoo has taken the task of improving and expanding the Peruvian localization and has the following modules available:
Peru Accounting
This module includes the accounting requirements for the Peruvian location, which represent the minimum configuration required for a company to operate in Peru under SUNAT regulations and guidelines. The main elements included in this module are: chart of accounts, taxes and types of documents.
Electronic invoicing for Peru
It includes all the technical and functional requirements to generate and validate electronic payment receipts: invoices, bills, debit and credit notes based on SUNAT specifications, which define the guidelines for creating and processing valid electronic documents. The characteristics of this module are based on the resolutions published in the SUNAT Legislation.
Companies must select an electronic signature provider as one of the requirements for the Electronic Invoice in Peru, this will be in charge of the document signing process and will manage the SUNAT validation response and Odoo offers three options to sign electronically.
IAP (Odoo In-App Purchase)
This is an electronic signature service offered directly by Odoo and is the default option, the service handles the following process:
It provides the Electronic Invoice Certificate, so there is no need to purchase one on your own.
Send the document to the OSE, in this case, to Digiflow..
It receives the validation of the OSE and the CDR.
The service requires Credits to process your electronic documents. Odoo provides 1000 free credits on new databases. Once these credits are consumed, you must purchase a pack of credits.
Digiflow
It is an option that can be used as an alternative, instead of using the IAP services, you can send your document validation directly to Digiflow. In this case, you should consider:
Buy your own Digital Certificate: For more details on the official list of providers and the process to acquire it, you should consult SUNAT Digital Certificates.
Sign a service contract directly with Digiflow.
Provide your SOL credentials (Username and password that are provided by SUNAT)
SUNAT
It is possible to sign directly with SUNAT. The following must be taken into consideration::
Obtain acceptance of the SUNAT Certification process..
It is necessary to purchase your own Digital Certificate: For more details on the official list of providers and the process to acquire it, see SUNAT Digital Certificates.
Provide your SOL credentials.
Electronic invoicing is a new and necessary process for any company to function well fiscally, making use of a tool will facilitate the adaptation process.