The Tax Administration pursuant to Law 29623 – Law promoting financing through the commercial invoice, lays down rules to promote the development of factoring by Superintendence Resolution Nª 211-2015 / SUNAT, incorporating the concept of negotiable Invoice issuing the commercial invoice, in order to attribute a security feature, the same that may be transferred to third parties, charged, or run be protested for non-compliance.

The addition of the third copy – Invoice Negotiable, new invoices to be printed or imported printers, is mandatory for all companies allowed to issue invoices and natural persons providing separate services through fee receipts.

Issuing payment vouchers – commercial invoice and fee receipt – authorized by printing from January 1st, 2015 will be valid until December 31st, 2015, when the deadline to terminate the stock of vouchers that do not have with the third copy – Negotiable Invoice. Also, printed receipts until December 31st, 2014, will only be valid until 31st October 2015. The printers that do not comply with the provisions referred to in the Law shall have a penalty that could reach their final withdrawal.

Additionally, invoices and receipt of fees that do not have the third copy – Invoice Negotiable, not valid, therefore can not be used to support spending, cost and tax credits to the tax authorities.