Countries › Peru › Guide › 16. What is normal abroad but not here › Silence for 8 days means an invoice is accepted

Silence for 8 days means an invoice is accepted

Last verified: 2026-10-29 · Status: Stable

Abroad a customer can usually dispute an invoice at any time before paying; in Peru, for electronic invoices on credit, the buyer has 8 calendar days from when the invoice is made available to accept or reject it on SUNAT's platform. If it says nothing the invoice is irrevocably presumed accepted, and the supplier can register it with a securities settlement institution and sell it to a factor. Rejection is limited to the payment term, the net amount due and complaints about the goods or services, and late payment accrues interest at the central bank's maximum rates.

USD figures use S/ 3.452 per US dollar, the banking system selling rate published by the Superintendencia de Banca, Seguros y AFP for 27 October 2026, from the Banco Central de Reserva del Perú statistics series PD04640PD. UIT amounts use the 2026 UIT of S/ 5,500 set by Decreto Supremo Nº 301-2025-EF, as cited in SUNAT Resolución de Superintendencia Nº 000016-2026/SUNAT. Conversions are for orientation only.

Key facts

Period to accept or reject an electronic credit invoice before presumed irrevocable acceptance	8 calendar daysDU 013-2020 art. 7.1 and 7.3, as of 2026-10-29 · in force
Extension if disconformity or its response comes on the last day	2 calendar daysDU 013-2020 art. 7.2, as of 2026-10-29 · in force

The rule

1. Taxpayers who issue electronic invoices and fee receipts for credit transactions must state on them, on the date of issue, the agreed payment term and the net amount pending payment. If the buyer pays late, the supplier must record the actual payment date on the platform of the Ministerio de la Producción.
Cost to do it: No fee; a data requirement on each credit invoice.
Example: A supplier invoicing S/ 50,000 at 60 days records 60 days and S/ 50,000 net of withholdings on the invoice. / About US$14,484.Decreto de Urgencia Nº 013-2020, que promueve el financiamiento de la MIPYME, emprendimientos y startups (El Peruano 23 January 2020), Art. 6.1 and 6.2, 2020-01-23 official text · verified 2026-10-29

2. The buyer has a single, non extendable term of 8 calendar days from when the invoice is made available to it and to SUNAT to give its conformity or disconformity on SUNAT's platform; if the disconformity or its response comes on the last day, the term extends by 2 calendar days. When the term ends without disconformity, conformity is presumed irrevocably, with no evidence to the contrary admitted.
Cost to do it: No fee; missing the 8 days removes the right to object.
Example: If the buyer lets the 8 calendar days pass after the invoice is made available without objecting on SUNAT's platform, the invoice is accepted irrevocably and cannot later be rejected on the platform.Decreto de Urgencia Nº 013-2020; Resolución de Superintendencia Nº 000165-2021/SUNAT (platform, in force 17 December 2021), DU 013-2020 art. 7.1 to 7.4; RS 165-2021/SUNAT (platform in force 17 December 2021), 2021-11-16 official text · verified 2026-10-29

3. The buyer may object only on these grounds: the agreed payment term, the net amount pending, or a complaint about the goods or services. After conformity, personal defences such as hidden defects can be raised against the supplier, but the buyer cannot withhold or delay payment of the amount accepted.
Cost to do it: Disputes must be raised early or paid first and claimed later.
Example: A buyer that finds a defect after day 8 still pays the S/ 50,000 on the due date and claims damages separately. / About US$14,484.Decreto de Urgencia Nº 013-2020, Art. 7.6 and 8.1, 2020-01-23 official text · verified 2026-10-29

4. Unpaid invoices accrue compensatory and late interest during the delay, without need of a formal demand, at the maximum rates set by the Banco Central de Reserva under art. 1243 of the Civil Code. Invoices with the required data, accepted or not, can be registered in a securities clearing and settlement institution (ICLV) and transferred, collected and enforced under Ley Nº 29623 on the factura negociable.
Cost to do it: Late payment interest up to the BCRP maximum, 114.13 percent a year in soles since 1 May 2026.
Example: A supplier can sell an accepted S/ 50,000 invoice to a factor the day after acceptance instead of waiting 60 days. / About US$14,484 of receivable turned into cash.Decreto de Urgencia Nº 013-2020, Art. 9.1 and 10.1, 2020-01-23 official text · verified 2026-10-29

Day	Event	Effect
0	Invoice made available to buyer and SUNAT	S/ 50,000 receivable (about US$14,484)
1 to 8	Buyer may accept or reject on SUNAT's platform	Rejection only for term, amount or goods and services
9	No rejection	Irrevocable presumed acceptance; invoice can be registered and factored
60	Due date	Late payment accrues interest at BCRP maximum rates

Invoice timeline under DU 013-2020 for a S/ 50,000 invoice at 60 days (USD at S/ 3.452)

Worked example

A supplier with S/ 600,000 of accepted invoices at 90 days (about US$173,812) can register them at the ICLV and factor them, turning receivables into cash without waiting for the customer.

Step by step

Configure invoicing to include the payment term and net amount due on every credit invoice.
As a buyer, assign someone to review invoices on SUNAT's platform within 8 calendar days.
Reject only on the permitted grounds and give the supporting reason.
As a supplier, register accepted invoices for factoring if working capital is needed.
Record late payments on the Ministerio de la Producción platform.

Common traps

Silence for 8 calendar days makes the invoice irrevocably accepted; the days run over weekends and holidays.
After acceptance the buyer must pay on time even if it later finds a defect.
Credit notes after acceptance must be agreed and do not reopen the 8 day term on the platform.
Late payment interest can reach the BCRP maximum rate, much higher than typical commercial rates.

Sources

← Buyers withhold part of the price into the seller's tax account: detraccionesInterest is capped by the central bank, and above it the excess is returned →

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