PAYMENT PROOF

OSCAR BENAVENTE SUPO

CONCEPT
The proof of payment is the document that certifies the
transfer of goods, the delivery in use or the provision of
services.
To be considered as such, it must be issued and / or printed in
accordance with the rules of the Payment Vouchers Regulation
(Superintendency Resolution No. 007-99-SUNAT).
TYPES
Invoice
Bill of safe
Tickets or tapes issued by cash registers
Purchase liquidations
Proof of Operations - Law No. 29972
Authorized documents
Receipts for fees
INVOICES
oIn operations between companies or persons that need to prove
cost or expense for tax purposes, support the payment of the VAT for
the operation performed and be able to exercise, in this way, the
right to the tax credit.
oIn transactions with subjects of the New Simplified Single Regime
oIn the export operations.
oOTHERS
BILL OF SALE
In operations with consumers or end users.
In operations carried out by the subjects of the New Simplified
Single Regime, even in those of export that said subjects may carry
out.
The sales tickets will not allow exercise of the tax credit nor will they
be able to support cost and expense for tax purposes, except in the
cases that the Law allows and the acquirer or user must be identified
with their RUC number, as well as their surnames and names. or
company name.