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From: <rvasquez@ifprc.com.pe> To: <pesqueraofelia@gmail.com>, <wrodriguez@ifprc.com.pe>, "'Billy Richard Rodriguez Vega'" <birove@hotmail.com>, <brodriguez@ifprc.com.pe>, <svalderrama@ifprc.com.pe> References: <20211202222106.50f6bd8ef6d9fef8@correo.sunat.gob.pe> In-Reply-To: <20211202222106.50f6bd8ef6d9fef8@correo.sunat.gob.pe> Subject: =?utf-8?Q?RV:_Requisitos_adicionales_de_la?= =?utf-8?Q?_facturas_electr=C3=B3nicas?= Date: Thu, 2 Dec 2021 17:33:03 -0500 Message-ID: <003901d7e7cc$9735f780$c5a1e680$@ifprc.com.pe> MIME-Version: 1.0 Content-Type: multipart/related; boundary="----=_NextPart_000_003A_01D7E7A2.AE640E30" X-Mailer: Microsoft Outlook 14.0 Thread-Index: AQJua4tk5O85vEZLlAB8q7mF4V/CbwGZoH5d Content-Language: es-pe X-OlkEid: 6324472715A2EBFB941F8A4DBB5AB35336BB7DB0 This is a multipart message in MIME format. ------=_NextPart_000_003A_01D7E7A2.AE640E30 Content-Type: multipart/alternative; boundary="----=_NextPart_001_003B_01D7E7A2.AE640E30" ------=_NextPart_001_003B_01D7E7A2.AE640E30 Content-Type: text/plain; charset="utf-8" Content-Transfer-Encoding: 8bit Roxana Vásquez T. INVERSIONES FRIGORIFICAS PRC S.A.C. 998392274 / 043352090 De: SUNAT [mailto:comunica@correo.sunat.gob.pe] Enviado el: jueves, 2 de diciembre de 2021 5:21 p. m. Para: rvasquez@ifprc.com.pe Asunto: Requisitos adicionales de la facturas electrónicas INVERSIONES FRIGORIFICAS PRC S.A.C. RUC Nº 20445735559 Estimado/a contribuyente: En la SUNAT nos hemos comprometido en brindar la asistencia y la orientación necesaria para facilitar el cumplimiento con sus obligaciones tributarias de manera oportuna. En ese sentido, le informamos que las facturas electrónicas que reciba por sus adquisiciones de bienes o servicios deben contener entre otros, los siguientes requisitos: * Información referida a la forma de pago: contado o crédito, según corresponda. * Asimismo, en el caso de operaciones al crédito, debe indicar, además, el monto neto pendiente de pago, la(s) fecha(s) de vencimiento del pago único o de las cuotas y los montos correspondientes a cada cuota[1] <> . Por ello, le sugerimos revisar si las facturas electrónicas proporcionadas por su proveedor cumplen con los requisitos de validez antes mencionados. De requerir más información lo invitamos visitar nuestro micrositio: <https://sunat.smtp-messaging.com/tracking/1/click/FGtyhrmg> https://cpe.sunat.gob.pe/requisitos-adicionales-para-las-facturas-electronicas-y-plataforma-de-confirmacion Atentamente, Superintendencia Nacional de Aduanas y Administración Tributaria [1] De conformidad con lo dispuesto por el Decreto de Urgencia 013-2020, reglamentada por el Decreto Supremo N.º 239-2021- EF. <https://sunat.smtp-messaging.com/tracking/1/open/FGtyhrmg> ------=_NextPart_001_003B_01D7E7A2.AE640E30 Content-Type: text/html; charset="utf-8" Content-Transfer-Encoding: quoted-printable <html xmlns:v=3D"urn:schemas-microsoft-com:vml" = xmlns:o=3D"urn:schemas-microsoft-com:office:office" = xmlns:w=3D"urn:schemas-microsoft-com:office:word" = xmlns:m=3D"http://schemas.microsoft.com/office/2004/12/omml" = xmlns=3D"http://www.w3.org/TR/REC-html40"><head><meta = http-equiv=3DContent-Type content=3D"text/html; charset=3Dutf-8"><meta = name=3DGenerator 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v:ext=3D"edit" data=3D"1" /> </o:shapelayout></xml><![endif]--></head><body bgcolor=3D"#F3F3F3" = background=3D"" lang=3DES-PE link=3Dblue vlink=3Dpurple = style=3D'min-width: 100%;-webkit-text-size-adjust: = 100%;-ms-text-size-adjust: 100%;-moz-box-sizing: = border-box;-webkit-box-sizing: border-box;box-sizing: border-box'><div = class=3DWordSection1><p class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri","sans-serif";color:#44546= A'><o:p> </o:p></span></p><p class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri","sans-serif";color:#44546= A'><o:p> </o:p></span></p><div><p class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri","sans-serif";color:#2E74B= 5'>Roxana V=C3=A1squez T.<o:p></o:p></span></p><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri","sans-serif";color:#2E74B= 5'>INVERSIONES FRIGORIFICAS PRC S.A.C.<o:p></o:p></span></p><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri","sans-serif";color:#2E74B= 5'>998392274 / 043352090<o:p></o:p></span></p></div><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri","sans-serif";color:#44546= A'><o:p> </o:p></span></p><div><div = style=3D'border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0cm = 0cm 0cm'><p class=3DMsoNormal><b><span lang=3DES = style=3D'font-size:10.0pt;font-family:"Tahoma","sans-serif"'>De:</span></= b><span lang=3DES = style=3D'font-size:10.0pt;font-family:"Tahoma","sans-serif"'> SUNAT = [mailto:comunica@correo.sunat.gob.pe] <br><b>Enviado el:</b> jueves, 2 = de diciembre de 2021 5:21 p. m.<br><b>Para:</b> = rvasquez@ifprc.com.pe<br><b>Asunto:</b> Requisitos adicionales de la = facturas electr=C3=B3nicas<o:p></o:p></span></p></div></div><p = class=3DMsoNormal><o:p> </o:p></p><table class=3DMsoNormalTable = border=3D0 cellspacing=3D0 cellpadding=3D0 width=3D"100%" = style=3D'width:100.0%;background:#F3F3F3;border-collapse:collapse'><tr><t= d width=3D584 valign=3Dtop style=3D'width:438.0pt;padding:0cm 0cm 0cm = 0cm'><div align=3Dcenter><table class=3DMsoNormalTable border=3D0 = cellspacing=3D0 cellpadding=3D0 = style=3D'background:#FEFEFE;border-collapse:collapse'><tr><td = valign=3Dtop style=3D'padding:0cm 0cm 0cm 0cm'><table = class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 = width=3D"100%" style=3D'width:100.0%;border-collapse:collapse'><tr><td = width=3D560 style=3D'width:420.0pt;padding:0cm 12.0pt 12.0pt = 12.0pt'><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 = cellpadding=3D0 width=3D"100%" = style=3D'width:100.0%;border-collapse:collapse'><tr><td valign=3Dtop = style=3D'padding:0cm 0cm 0cm 0cm'><table class=3DMsoNormalTable = border=3D0 cellspacing=3D0 cellpadding=3D0 width=3D"100%" = style=3D'width:100.0%'><tr><td style=3D'padding:0cm 0cm 0cm 0cm'><p = class=3DMsoNormal align=3Dcenter = style=3D'text-align:center;mso-line-height-alt:0pt'><span = style=3D'font-size:1.0pt'><img width=3D584 height=3D166 = id=3D"_x0000_i1025" = src=3D"cid:image001.jpg@01D7E7A2.A8E8B460"><o:p></o:p></span></p></td></t= r></table></td></tr></table></td></tr></table><p class=3DMsoNormal><span = style=3D'font-family:"Helvetica","sans-serif";color:#0A0A0A'><o:p> <= /o:p></span></p><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 = cellpadding=3D0 width=3D"100%" = style=3D'width:100.0%;border-collapse:collapse;border-spacing: = 0'><tr><td width=3D560 valign=3Dtop style=3D'width:420.0pt;padding:0cm = 12.0pt 12.0pt 12.0pt'><table class=3DMsoNormalTable border=3D0 = cellspacing=3D0 cellpadding=3D0 width=3D"100%" = style=3D'width:100.0%;border-collapse:collapse;word-break:break-word;max-= width: 552px'><tr><td valign=3Dtop style=3D'padding:0cm 0cm 0cm 0cm'><p = style=3D'text-align:justify'><b><span = style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";color:black'>I= NVERSIONES FRIGORIFICAS PRC S.A.C.</span></b><span = style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";color:black'><= o:p></o:p></span></p><p style=3D'text-align:justify'><b><span = style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";color:black'>R= UC N=C2=BA 20445735559</span></b><span = style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";color:black'><= o:p></o:p></span></p><p style=3D'text-align:justify'><span = style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";color:black'>E= stimado/a contribuyente:<o:p></o:p></span></p><p = style=3D'text-align:justify'><span = style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";color:black'>E= n la SUNAT nos hemos comprometido en brindar la asistencia y la = orientaci=C3=B3n necesaria para facilitar el cumplimiento con sus = obligaciones tributarias de manera oportuna.<o:p></o:p></span></p><p = style=3D'text-align:justify'><span = style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";color:black'>E= n ese sentido, le informamos que las facturas electr=C3=B3nicas que = reciba por sus adquisiciones de bienes o servicios deben contener entre = otros, los siguientes requisitos: <o:p></o:p></span></p><ul = type=3Ddisc><li class=3DMsoNormal = style=3D'color:black;mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;t= ext-align:justify;mso-list:l0 level1 lfo1'><span = style=3D'font-size:10.0pt;font-family:"Arial","sans-serif"'>Informaci=C3=B3= n referida a la forma de pago: contado o cr=C3=A9dito, seg=C3=BAn = corresponda. <o:p></o:p></span></li><li class=3DMsoNormal = style=3D'color:black;mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;t= ext-align:justify;mso-list:l0 level1 lfo1'><span = style=3D'font-size:10.0pt;font-family:"Arial","sans-serif"'>Asimismo, en = el caso de operaciones al cr=C3=A9dito, debe indicar, adem=C3=A1s, el = monto neto pendiente de pago, la(s) fecha(s) de vencimiento del pago = =C3=BAnico o de las cuotas y los montos correspondientes a cada cuota<a = name=3D"_ftnref1"></a><a = href=3D"#_ftn1">[1]</a>.<o:p></o:p></span></li></ul><p = style=3D'text-align:justify'><span = style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";color:black'>P= or ello, le sugerimos revisar si las facturas electr=C3=B3nicas = proporcionadas por su proveedor cumplen con los requisitos de validez = antes mencionados.<o:p></o:p></span></p><p = style=3D'text-align:justify'><span = style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";color:black'>D= e requerir m=C3=A1s informaci=C3=B3n lo invitamos visitar nuestro = micrositio:<o:p></o:p></span></p><p style=3D'text-align:justify'><span = style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";color:black'><= a = href=3D"https://sunat.smtp-messaging.com/tracking/1/click/FGtyhrmg"><stro= ng><span = style=3D'font-family:"Arial","sans-serif"'>https://cpe.sunat.gob.pe/requi= sitos-adicionales-para-las-facturas-electronicas-y-plataforma-de-confirma= cion</span></strong></a><o:p></o:p></span></p><p><span = style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";color:black'>&= nbsp;<o:p></o:p></span></p><p><span = style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";color:black'>A= tentamente, <o:p></o:p></span></p><p><span = style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";color:black'>&= nbsp;<o:p></o:p></span></p><p style=3D'text-align:justify'><span = style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";color:black'>S= uperintendencia Nacional de Aduanas <br>y Administraci=C3=B3n Tributaria = <o:p></o:p></span></p><p class=3DMsoNormal><span = style=3D'font-family:"Helvetica","sans-serif";color:#0A0A0A'><o:p> <= /o:p></span></p><p style=3D'text-align:justify'><a name=3D"_ftn1"></a><a = href=3D"#_ftnref1"><span = style=3D'font-size:7.5pt;font-family:"Arial","sans-serif"'>[1]</span></a>= <span = style=3D'font-size:7.5pt;font-family:"Arial","sans-serif";color:black'> = De conformidad con lo dispuesto por el Decreto de Urgencia 013-2020, = reglamentada por el Decreto Supremo N.=C2=BA 239-2021- EF. = <o:p></o:p></span></p></td></tr></table></td></tr></table><p = class=3DMsoNormal><span = style=3D'font-family:"Helvetica","sans-serif";color:#0A0A0A'><o:p> <= /o:p></span></p><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 = cellpadding=3D0 width=3D"100%" = style=3D'width:100.0%;border-collapse:collapse;border-spacing: = 0'><tr><td width=3D560 style=3D'width:420.0pt;padding:0cm 12.0pt 12.0pt = 12.0pt'><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 = cellpadding=3D0 width=3D"100%" = style=3D'width:100.0%;border-collapse:collapse;word-break:break-word;max-= width: 552px'><tr><td valign=3Dtop style=3D'padding:0cm 0cm 0cm = 0cm'><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 = cellpadding=3D0 width=3D"100%" = style=3D'width:100.0%;word-break:break-word'><tr><td = style=3D'padding:0cm 0cm 0cm 0cm'><p class=3DMsoNormal align=3Dcenter = 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