Peruvian distributed clearance model launched

The operators are Peruvian/Danish-owned eFact and Chilean/US owned Paperless/SOVOS. SUNAT’s new model is a distributed one, named “OSE” (Operador de Servicios Electrónicos) in Peru and has both similarities and differences with the Mexican “PAC” model.

SUNAT started the migration process towards distributed clearance earlier in 2017 by issuing a decree with an ambitious plan to be ready by now. Despite this, as with other clearance countries and their original plans, significant changes in the regulatory and technical framework have caused delays in the process. However, progress has been made in operational aspects related to migration and accreditation of OSE operators. With the approval of eFact and Paperless/SOVOS, the new distributed OSE model has been formally launched and is co-existing with the centralised model at SUNAT. Adherence to OSE operators is optional and companies can choose between the new OSE and the legacy SUNAT model.

However, according to legislation, as soon as a third OSE operator becomes authorised, the OSE model will automatically become mandatory, meaning that taxpayers who are newcomers to e-invoicing will only be able to issue invoices under the new OSE model. Existing taxpayers will undergo a migration period to OSE within 3 months. At the end of the 3 month migration period, SUNAT will shut down its centralised clearance services. Taxpayers who are today using accredited service providers, that essentially are accredited brokers not clearance operators, are less likely to be impacted technically as brokers would only need to change the clearance point from SUNAT to OSE.