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Electronic invoicing for auto shops in Peru: SUNAT, CPE and the role of the OSE

In Peru the receipt doesn't exist until a third party validates it and SUNAT returns a confirmation. Here's what that chain means for the software you run your shop with — and why your customer's RUC decides which document you issue.

By the Promec team · 27 Aug 2026 · 10 min read
The essentials
  • The fiscal document is an XML in UBL format; the printout is only its representation.
  • The customer's RUC decides: with a RUC, an electronic invoice; without one, an electronic sales boleta.
  • The receipt goes through an OSE or directly to SUNAT, and comes back with a CDR you have to keep.
  • Moving parts between locations opens another front: the electronic remission guide.
  • Promec doesn't yet issue CPE. Said plainly, below.

A Peruvian shop has a problem a Spanish shop doesn't: two different documents for the same job depending on who's on the other side of the counter. The same clutch job gets invoiced one way if the car belongs to a business with a RUC, and another way if it belongs to an individual. And that decision isn't made at the end, when you're about to collect payment — it's made when you open the work order, because it determines what information you need to have asked for.

What Promec does today in Peru. The system runs the whole shop — AI quotes, scheduling, the mechanic's app, inventory, the customer portal and accounting — and it invoices with your own series, your own taxes and your own currency. What it doesn't do yet is issue electronic payment receipts (comprobantes de pago electrónicos) with the SUNAT. That integration is in development and we don't have a date for it; until then, issuing stays with your current invoicing provider. We're telling you this before you sign up, not after: here is where direct integration already exists.

What a CPE is, in shop terms

Comprobante de Pago Electrónico (Electronic Payment Receipt) is the umbrella name. Underneath it are several documents — invoice, boleta, credit note, debit note — that share the same mechanics: your system builds an XML using the UBL standard, signs it with your digital certificate, and sends it off to be validated. Validation returns a CDR (Constancia de Recepción, receipt confirmation). Without an accepted CDR, what you have is a file, not a receipt.

The three files you need to keep

The signed XML, the CDR returned by validation, and the printed representation you gave the customer. The first two are what matter if anyone reviews your records. A system that only hands you the PDF is leaving you halfway there.

The customer's RUC calls the shots

CustomerDocumentWhat it means for the work order
Business with a RUCElectronic invoiceYou need the exact RUC and legal name. Ask for them when you open the work order.
IndividualElectronic sales boletaLighter process; handled at the counter.
Correction or cancellationCredit noteYou don't "delete" a receipt: you issue the document that corrects it.

The classic shop mistake: opening the work order with just the customer's first name and license plate, then finding out at checkout that it was a fleet that needs an invoice — and nobody asked for the RUC. By then, the car is already gone.

OSE or direct submission

There are two paths for validation. One goes through an OSE, a company authorized by SUNAT to perform that check. The other is sending directly to SUNAT's systems. Which one suits you depends on your volume and on what your accountant already uses; what doesn't change is the need for someone to validate it and for you to keep the CDR.

When choosing software, the right question isn't "do you issue documents in Peru?" It's: which path do you send through, and do you hand me the XML files and CDRs in a way I can download them myself?

The part that travels: the remission guide

This is the point most often overlooked. The sales receipt documents the transaction; the physical movement of goods is a separate document, the electronic remission guide. A shop with a single location rarely needs it. A shop that starts moving parts between two locations, or that ships parts to a customer, enters that territory without realizing it. Talk to your accountant before it becomes a habit.

What the management program has to get right, whether it issues receipts or not

Even if issuing lives in another system — which is the situation for many shops, and Promec's situation in Peru today — there are things the program you run your shop with needs to handle so that invoicing doesn't become a second job:

A shop organized this way can switch invoicing tools without drama. One that still runs work orders on paper is going to struggle with any of them.

Sources
Official portal and technical documentation of the SUNAT. Informational content: it does not replace your accountant. Deadlines, thresholds and format versions change by regulation, often — always confirm the version in force.
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FAQ

Boleta or invoice? How do I decide at the shop?
The customer decides, not you. If they give you a RUC because they're going to use the expense in their business, you issue an electronic invoice (factura electrónica). If it's an individual who just wants their receipt, you issue an electronic sales boleta (boleta de venta electrónica). At a shop this crosses with day-to-day operations: the boleta gets resolved on the spot at the counter, while the invoice usually needs the full tax details, so it's worth asking for them when you open the work order, not when you hand back the car.
What's an OSE, and am I required to use one?
An OSE (Operador de Servicios Electrónicos, Electronic Services Operator) is a company authorized by SUNAT to validate your receipts. There's also the option of sending directly to SUNAT. What doesn't change either way is that the receipt needs to be validated, and that you receive a CDR — the Constancia de Recepción (proof of receipt) — which is the evidence it was accepted.
Is the PDF I give the customer the receipt?
No. The receipt is the XML; what you print or send is its printed representation. If your system only stores the PDF and won't let you download the XML files with their CDR, you have an archiving problem that will show up the day someone asks for them.
I'm sending a part to another shop. Do I need anything else?
When goods are moved, the electronic remission guide (guía de remisión electrónica) comes into play — a document separate from the sales receipt. It's easy to overlook at a shop that's just starting to move parts between locations. Confirm with your accountant when it applies to your specific case.
Is there shop software 'authorized by SUNAT'?
SUNAT authorizes OSE providers and validates receipts; it doesn't certify shop management programs. If a vendor says their software is 'authorized,' they're describing a seal that doesn't exist for that category. The useful question is which OSE they work with, or whether they send directly, and whether they hand you the XML files and the CDRs.

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