The electronic invoice is the payment receipt called an invoice; which, unlike the manual one, is issued through an electronic communication system that guarantees its legal validity and integrity. This system is better known by SUNAT as 'From taxpayer systems'.

Electronic invoicing is the process by which payment receipts are generated digitally. It is a billing system that is adapted according to SUNAT regulations and which not only generates invoices, but can also generate receipts, debit or credit notes, and withholding and perception schedules.

It is important to note that the electronic invoice has the same legal effects as a paper invoice, but it is a more environmentally friendly option.

Electronic invoicing is designed to control tax activity. In Peru's case, they have decided to implement it on a mandatory basis, as it allows for greater transparency in commercial transactions.

• Universal standard data message (XML, extensible Markup Language).
• Electronic signatures.
• Certification.

One of the advantages of this new system is that it has the ability to deliver electronic invoicing to the tax authority in real time or within a period established by the competent body, in accordance with declaration or audit processes.

Some countries, such as Peru, decided to implement this system on a mandatory basis progressively, taking into account various aspects such as economic activity, billing amount, number of sales, location, among others.

Even though it is clear that SUNAT implemented the migration to the electronic invoicing system to better control tax records, it is also true that it greatly benefits business owners. Some of the advantages include:

• Streamlines procedures that previously had to be done manually, such as the invoice, which improves delivery times.
• Saves time and supplies. Investment in paper, ink and office supplies is reduced, along with time investment, resulting in lower investment costs.
• Electronic invoicing can be generated at any time and place, you just need an electronic device and internet access.
• The electronic invoice can be transferred to SUNAT in real time.

In the event that the company in question has conducted an analysis or study and decided to voluntarily implement electronic invoicing, there are bodies such as OSEs that will be responsible for verifying compliance with the conditions for issuing electronic invoices. They will also be responsible for submitting electronic receipt information to SUNAT.

Efact is a company specialized in the exchange of electronic documents through its systems, functioning as a platform for sending, receiving and storing such documents.