Sunat: Hotels and restaurants must issue electronic receipts, since when? | Your money | Personal finance

As part of the process of massive use of electronic revenue, the Directorate General of Customs and Tax Administration (Sunat) reported that more than 20,000 new taxpayers, mainly from the sector of the 39, hotels and catering, will be required to system, which facilitates compliance with their tax obligations.

He indicated that one of the conditions for these taxpayers to be required to issue electronic receipts is that until December 2016, they recorded revenues greater than or equal to 150 ITU ( $ 622,500 per year).

If the supplier of a service or who is obliged to issue electronic receipts issues a physical, this will not have tax validity for both the issuer and the company. 39; buyer. Enter the module: http://obligados-cpe.sunat.gob.pe to check the requirement by entering the provider's RUC.

This measure will be mandatory from August 1st of this year.

Sanctions

SUNAT recalled that the non-issuance of a printed payment slip may result in a sanction of up to 1 ITU or closure of the establishment for 10 days .

In case of non-issuance of an electronic payment voucher, being a required contributor, the sanction may reach up to 50% of the ITU or at the closing of up to 10 days, depending on the taxpayer's tax system.

In both cases, the penalty is applied for each audit and is effective at the graduality criteria in effect.

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Taxpayers to emit electronically can contract electronic service providers (EPS) that provide services for the preparation of digital payment slips (XML file).

accredits before the Sunat for which a process of approval of the electronic documents that will generate and are authorized to use their digital certificate so that in this modality the taxpayer does not need to acquire his.

Currently, Sunat has registered 83 vendors that are part of the country's electronic billing system, thus allowing the taxpayer to have different alternatives of choice.

"It is expected that at the end of the year, more than 250,000 taxpayers will be integrated into the various electronic issuing systems, which will represent around 80% of total sales made throughout the country, "said Sunat.