Regulation SUNAT 114-2019 and subsequent.
This wiki provides sample pricing elements to help customers generate invoices compliant with the regulations.
Consider reading the blog https://blogs.sap.com/2020/06/19/invoicing-in-peru-via-sap-sales-distribution-pricing-details-required-from-sunat/ where the semantic meaning of each element are explained before proceeding to the configuration.
Note sometimes the IGV is referenced as “VAT” as it is a similar tax in English
Understanding taxes reporting
As explained in the Blog, tax information and the corresponding business reason must be reported. This is driven by configurable catalog 7 (issued and updated from SUNAT side on regular basis). Also, the entries from catalog 7 must be aggregated using catalog 5 at header level.
Notice the access sequence to report the taxes must contemplate the Order Reason.
Also, since this is not required in accounting, all these conditions are statistical. What is important to consider is that whenever a condition value must be transferred to SAP Document Compliance, it must be marked as printable (A,B,C,a,b,c) to keep consistency with the rest of the SAP ERP functionality.
Subtotals are not sufficient as SUNAT reporting requirements include taxable amounts and other elements that are supported with conditions.
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| Header Level Reporting |
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Sample Header Condition | Sample Item Condition | Tax | Des. Country | Customer Tax | Material Tax % | Order Reason | Sample Condition / Subtotal name | Cat 5 ID | Item Level Description |
EDCH | EDCA | VAT | PE | Liable for taxes | 18% | <empty> | eDc It VAT / eDc Hd Sum VAT | 1000 | L6.1 Tax Subtotal for IGV - Sales Operation |
EDCI | EDCB | 18% | Grant | eDc It VAT Grant / eDc Hd Sum Free Of Charge | 9996 | L6.4 Tax Subtotal for IGV - Grant | |||
EDCE | 0% | eDc It VAT Grant 0% / eDc Hd Sum Free Of Charge | L9.6 - Tax Subtotal for 0% IGV Rate for Grant | ||||||
EDCG | Not PE | <any> | eDc It VAT Export 0% / eDc Hd Sum Free Of Charge | L10.2 - Tax Subtotal IGV for Export with 0% rate | |||||
EDCK | EDCD | PE | <empty> | eDc It VAT 0% / eDc Hd Sum VAT 0% | 9998 | L9.1 - Tax Subtotal for 0% IGV Rate | |||
EDCJ | EDCC | PE | Exempt | <any> | <any> | eDc It Tax Exempt / eDc Hd Sum VAT Exempt | 9997 | L8.1 - Tax Exempt |
Sample statistical conditions and subtotals used in this document (sorted in feasible order)
Notice, if you are already generating invoices in a Peruvian company code, all this information should have been already considered as part of your pricing schema (not necessarily statistical!), so only minor adjustments to pricing should be required for transparent reporting purposes. Namely, as such, most of these entries and rules must be already in your current pricing procedure, it is not necessary to create or modify them.
EDC3 | Line Item Discount subject to VAT, this is just to demonstrate how a regular discount works (%) |
J1PD | Detraction (determination) – This is a sample condition to determine the Detraction Rate (see blog on detractions) based on material types |
J1PF | Header Detraction PEN – sample detraction based on local currency documents. Requires calculation routines to locate maximum percentage and reason. |
Line Item Unit Price no Header Surcharges and no Taxes | |
Line Item Amount (including Line Item Surcharges) +Line Item Discount and no Taxes | |
Line Item Free of Charge | |
Line Item Total Unit Price (item surcharges should be added here) +line items Discounts +Taxes (it is the consumer net amount) | |
EDCC | Line Item Tax Exempt |
EDCE | Line Item VAT Grant 0% |
EDCB | Line Item VAT Grant |
EDCD | Line Item VAT 0% |
EDCA | Line Item VAT |
EDCG | Line Item VAT Export 0% |
EDCF | Line Item VAT Export 0% |
EDCL | Header Summarization VAT Exp0% |
EDCI | Header Summarization Free Of Charge |
EDCJ | Header Summarization VAT Exempt |
EDCK | Header Summarization VAT 0% |
EDCH | Header Summarization VAT |
Header Summarization All Tax | |
Header Total Amt no Discounts, no Taxes | |
Header Percentage Internal Sales | |
Header Surcharge (subject to Tax) | |
Header Total Surcharges | |
Header Total Discounts | |
Header Total Amount + Tax | |
Header Due Amount | |
Line Item Total Tax |
Sample pricing adjustments for Peruvian Companies
Assuming standard SAP pricing is used as basis, some extra elements might need to be added in order to generate all legally required reporting values:
Step | Counter | Condition | Description | From | To | Print Level | Requirement | Base value | Base Type |
Other entries….. | |||||||||
809 | 4 | EDC3 | eDc It Disc (sbj to | 0 | 0 | a | 0 | 0 | 0 |
other entries….. | |||||||||
960 | 0 | J1PD | Detraction (determ) | 0 | 0 | 0 | 0 | 4 | |
961 | 0 | J1PF | eDcHd Detraccion PEN | 0 | 0 | B | 0 | (header detraction: max % | 4 |
other entries….. | |||||||||
972 | 0 | eDc It UnPrc noHdSur noTax | 0 | 0 | a | (item detraction: mat group) | 0 | ||
973 | 0 | eDc It Amt +ItDsc+ItSur noTax | 908 | 908 | a | 0 | 0 | ||
974 | 0 | eDc It Free Of Charg | 920 | 920 | b | (free of charge -> net =0) | (free of charge -> net =0) | 0 | |
975 | 0 | eDc It TTLUnPrc+lSur+lDisc+Tax | 920 | 920 | b | (item) | (value of condition for unit) | 0 | |
977 | 0 | EDCC | eDc It Tax Exempt | 0 | 0 | a | (tax mutual exclusion | 0 | 16 |
978 | 0 | EDCE | eDc It VAT Grant 0% | 0 | 0 | a | 0 | 16 | |
979 | 0 | EDCB | eDc It VAT Grant | 0 | 0 | a | 2 | 5 | |
980 | 0 | EDCD | eDc It VAT 0% | 0 | 0 | a | 0 | 16 | |
981 | 0 | EDCA | eDc It VAT | 0 | 0 | b | 0 | 16 | |
982 | 0 | EDCG | eDc It VAT Export 0% | 0 | 0 | a | 2 | 5 | |
983 | 0 | EDCF | eDc It VAT Export 0% | 0 | 0 | a | 0 | 16 | |
984 | 0 | EDCL | eDc Hd Sum VAT Exp0% | 0 | 0 | A | (tax mutual exclusion | 0 | 16 |
985 | 0 | EDCI | eDc Hd Sum Free Of C | 0 | 0 | A | 2 | 5 | |
986 | 0 | EDCJ | eDc Hd Sum VAT Exemp | 0 | 0 | A | 2 | 5 | |
987 | 0 | EDCK | eDc Hd Sum VAT 0% | 0 | 0 | A | 0 | 16 | |
988 | 0 | EDCH | eDc Hd Sum VAT | 0 | 0 | B | 0 | 16 | |
989 | 0 | eDc Hd Sum All Tax | 984 | 988 | A | (header only) | 0 | 0 | |
990 | 0 | eDc Hd Ttl Amt noDisc noTax | 100 | 100 | A | 0 | 0 | ||
992 | 0 | eDc Hd Perc Internal Sales | 970 | 970 | B | 0 | 0 | ||
993 | 0 | eDc Hd Surch (sbj to Tax) | 811 | 811 | B | 0 | 0 | ||
994 | 0 | eDc Hd Ttl Surchages | 991 | 993 | B | 0 | 0 | ||
995 | 0 | eDc Hd Ttl Discounts | 809 | 810 | B | 0 | 0 | ||
996 | 0 | eDc Hd Ttl Amt + Tax | 989 | 990 | A | 0 | 0 | ||
997 | 0 | eDc Hd Due Amount | 994 | 996 | A | 0 | 0 | ||
998 | 0 | eDc It Ttl Tax | 977 | 983 | a | (item) | 0 | 0 | |
999 | 0 | J1PE | eDc Hd Detraction St | 0 | 0 | B | 0 | (max % and gross) | 4 |
Monetary Information to be contained in billing documents
This is the list of UBL 2.1 constructs requested from SUNAT and the corresponding definition
SUNAT Semantic Layer | SAP Sales and Distribution | |||||||||
Document & Regulation | Level | SUNAT definition (in English) | UBL 2.1 node… | Reference Catalog | Catalog Code | Catalog Description | Source SD Pricing Step | Sample Condition/Subtotal | ||
INVOIC-114-2019 | Header | This tag reflects discounts, surcharges, perceptions and other factors that result in deviation from the regular sale price. | AllowanceCharge | Cat 53 - Surcharges, Discounts and Perceptions | 2 | Global Header Discount | 810 | HA00 | Percentage Discount | |
49 | Global Header Surcharge | 811 | EDC2 | eDc Hd Surch (sbj to | ||||||
51 | Perception | 815 | XXXX | Perception | ||||||
This element totalizes the amount of header and item level discounts.. | AllowanceTotalAmount | No reference to catalogs | 995 | eDc Hd Ttl Discounts | ||||||
This element totalizes the amount of header item surcharges for gratuities or warranties. | ChargeTotalAmount | 994 | eDc Hd Ttl Surchages | |||||||
This element represents the total net amount without line item discounts, surcharges or taxes | LineExtensionAmount | 990 | eDc Hd Ttl Amt noDisc noTax | |||||||
This element represents the payable amount. | PayableAmount | 997 | eDc Hd Due Amount | |||||||
This element represents the total amount with taxes (LMTLEAMNTV1 + header TXAMNT_1 | TaxInclusiveAmount | 996 | eDc Hd Ttl Amt + Tax | |||||||
This element has been redefined by the tax authorities and it is only relevant for the detraction statement. It represents the percentage and the calculation method used for the detraction amount. | Payment Means | 999 | J1PE | eDc Hd Detraction St | ||||||
This element has been redefined by the tax authorities and it is only relevant for the detraction statement. It represents the bank account used to deposit the detraction amount. | PaymentTerms | 54 Cat. No.54 - Goods and Services Subject to Detraction | 1 | 999 | J1PE | eDc Hd Detraction St | ||||
This element represents the total amount of taxes, summarizing all the subtotals. It is present at header level and at item level. | TaxTotal | No reference to catalogs | 989 | eDc Hd Sum All Tax | ||||||
This element represents individual tax information for each item and also for header-level summarization. | TaxTotal/TaxSubtotal | Cat 5 - Header level tax reporting | 9995 | Export | 984 | EDCL | eDc Hd Sum VAT Exp0% | |||
9996 | Free | 985 | EDCI | eDc Hd Sum Free Of C | ||||||
9997 | Customer not subject | 986 | EDCJ | eDc Hd Sum VAT Exempt | ||||||
9998 | 0% VAT | 987 | EDCK | eDc Hd Sum VAT 0% | ||||||
1000 | Regular VAT rate | 988 | EDCH | eDc Hd Sum VAT | ||||||
Line Item | This tag reflects discounts, surcharges, perceptions and other factors that result in deviation from the regular sale price. | AllowanceCharge | Cat 53 - Surcharges, Discounts and Perceptions | 00 | Line item discount | 809 | EDC3 | eDc It Disc (sbj to VAT) | ||
This is a line-item-level element indicating the total amount with line item discounts and without taxes. It is a result of multiplying the unit price by the quantity and subtracting item-level-only discounts. This amount is neither considering tax (for example, General Sales Tax, ISC or others) nor header level surcharges or discounts. | LineExtensionAmount | 973 | eDc It Amt +ItDsc+ItSur noTax | |||||||
This element represents line item unit price without taxes or any surcharges. | Price | 972 | eDc It UnPrc noHdSur noTax | |||||||
This element represents either the unit price with line item discounts, surcharges and taxes, or the reference market price. This is a line-item-level element. | AlternativeConditionPrice | Cat 16 - Operation or reference price | 2 | Market price | 974 | eDc It Free Of Charge | ||||
1 | Efective sales price | 975 | eDc It TTLUnPrc+lSur+lDisc+Tax | |||||||
This element represents the total amount of taxes, summarizing all the subtotals. It is present at header level and at item level. | TaxTotal | 998 | eDc It Ttl Tax | |||||||
This element represents individual tax information for each item and also for header-level summarization. | TaxSubtotal | Cat 7 - Item level tax/reason porting | 209997 | Custumer not subject - Sales Operation | 977 | EDCC | eDc It Tax Exempt | |||
359996 | 0%VAT - Grant | 978 | EDCE | eDc It VAT Grant 0% | ||||||
119996 | 979 | EDCB | eDc It VAT Grant | |||||||
309998 | 980 | EDCD | eDc It VAT 0% | |||||||
101000 | 981 | EDCA | eDc It VAT | |||||||
409996 | 982 | EDCG | eDc It VAT Export 0% | |||||||
409995 | 983 | EDCF | eDc It VAT Export 0% | |||||||
Summarization Rules
In order to prevent warnings in CDRs (official approval from SUNAT or designee OSE), it is required to perform all corresponding summarization for the legal monetary totals section, see this example:
Relevant Pricing Components
Notice: specific VOFM transaction routines are not provided, customers are required to perform specific calculations:
Requirements
Some subtotal or tax exclusions might be required to eliminate items not required
Formula Condition Values
To produce the required information, e.g. the detraction rules in particular, requires specific calculations.
Formula base values
When the unit price is required, the quantity for the condition must be set to the unit.
Printing Indicators
As explained above, all new printing indicators must be used (cannot be combined with old as that is not supported from SD side). It is important to configure this pricing indicator in such a way that it keeps records of empty or zero value tags when requested by SUNAT.