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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.

 

 

 

 

ß Access Sequence à
(Catalog 7)

 

Header Level Reporting

 

Sample Header Condition

Sample Item Condition

Tax

Des. Country

Customer Tax

Material Tax %

Order Reason

Sample Condition / Subtotal name

Cat 5 ID
(header)

Item Level Description

EDCH

EDCA

VAT
(MWST)

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
at item level)

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
at header level)

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.

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