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%	Grant	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
			AlternativeConditionPrice		Cat 16 - Operation or reference price	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.

Sample pricing set up for Peruvian companies