OSE in Peru: How SUNAT Electronic Validation Works

The Electronic Services Operator (OSE) in Peru: A Key Component of Electronic Invoicing

The Electronic Services Operator is a fundamental element within Peru’s electronic invoicing system. Its function is to validate that electronic documents comply with the established technical and tax requirements before continuing with the process defined by SUNAT. This ecosystem also includes other key participants, such as Electronic Services Providers (PSE) and the tax authority.

One of the concepts that generates the most questions among organizations is the Electronic Services Operator, as many companies are unaware of its actual role, when it is necessary to use it, and how it impacts their administrative and financial processes.

It is important to clarify that an OSE does not generate electronic invoices. Its main responsibility is to validate that electronic documents comply with the technical and tax requirements established by the tax authority before continuing their process within the Electronic Issuance System.

In this article, we will explain how this model works, which documents it validates, and what aspects companies should consider when selecting a provider.

What is an Electronic Services Operator (OSE)?

An Electronic Services Operator is an entity authorized by SUNAT to perform the electronic validation of electronic payment documents issued by taxpayers under the SEE-OSE model.

Its function is to review that each electronic document complies with the established technical and tax conditions, verifying elements such as:

• Structure of the XML electronic file.
• Compliance with the format defined by SUNAT.
• Integrity of the information submitted.
• Validity of the digital signature.
• Specific validation rules according to the type of document.

When the document meets the required validations, the operator generates the Receipt Confirmation (CDR), which indicates the result of the validation process.

To learn more about the official regulations related to electronic invoicing in Peru, you can consult the information published by SUNAT.

Why does the SEE-OSE model exist in Peru?

The growth of electronic invoicing created an important challenge for the Peruvian tax authority: processing millions of electronic documents while maintaining high levels of availability, security, and compliance.

To address this need, SUNAT implemented the SEE-OSE model, allowing authorized companies to participate in the electronic validation of documents under previously established rules.

This model allows organizations to:

• Distribute processing capacity.
• Guarantee standardized validations.
• Improve service availability.
• Support business operations with high volumes of electronic documents.

For this reason, the OSE has become a relevant component within the technology architecture of many organizations.

What is the function of an OSE?

The main function of an Electronic Services Operator is to validate electronic documents before they continue through the process established by SUNAT.

During this process, it can verify:

• Electronic invoices.
• Electronic receipts.
• Credit notes.
• Debit notes.
• Withholding documents.
• Collection documents.
• Daily summaries.
• Cancellation communications.

It is important to consider that some documents, such as Electronic Transport Guides (GRE), have specific rules and can be managed directly through the systems enabled by SUNAT.

How does an OSE work within the electronic invoicing process?

The general workflow operates as follows:

1. The company generates the electronic document from its business system, invoicing software, or integrated solution.
2. The document is sent to the corresponding operator according to the implemented model.
3. The OSE performs the technical and tax validations.
4. The Receipt Confirmation (CDR) is generated.
5. The document continues through the process established within the Peruvian electronic system.

For companies with integrated business systems, this process is usually connected with platforms such as Microsoft Dynamics 365 Business Central to maintain centralized financial and tax operations.

You can learn more about the capabilities of this platform on the official Microsoft Dynamics 365 Business Central website.

Who needs an OSE in Peru?

The use of an OSE depends on the electronic issuance model defined by SUNAT for each taxpayer.

Some companies must use an OSE due to regulatory obligations, especially those incorporated into the SEE-OSE model according to the provisions established by the tax authority.

However, other organizations may choose to work with a specialized operator even when they are not required to do so, mainly when they need greater capacity, continuity, and control over their electronic processes.

Generally, these companies have characteristics such as:

• High volume of electronic documents.
• Critical invoicing processes.
• Multiple locations or issuance points.
• Integration with business systems.
• Need for permanent traceability and availability.

Difference Between OSE and PSE

Although both participate in Peru’s electronic invoicing ecosystem, they perform different functions.

PSE	OSE
Supports the generation and sending of electronic documents.	Performs the electronic validation of documents.
Can operate issuance processes on behalf of the taxpayer.	Generates the Receipt Confirmation (CDR).
Authorized as an Electronic Services Provider.	Authorized by SUNAT as a validation operator.

Both can be part of the same process, but they have different responsibilities within the Peruvian electronic invoicing model.

How to Choose the Right OSE for a Company?

Selecting a provider should not be based solely on whether it is authorized by SUNAT. It is also important to evaluate factors related to business operations:

Technology Capacity

The provider must support high volumes of documents without affecting response times.

Service Availability

Electronic invoicing is a critical process, making operational continuity essential.

Integration with Business Systems

For companies using solutions such as Microsoft Dynamics 365 Business Central, it is recommended to evaluate the ease of integration and maintenance.

Specialized Support

An experienced technical team can reduce response times when dealing with incidents or electronic document rejections.

The OSE as a Strategic Partner for Business Continuity

The Electronic Services Operator plays a fundamental role within Peru’s electronic invoicing system by validating that documents comply with established technical and tax rules.

Beyond being a regulatory requirement, it represents a strategic component for companies that need to guarantee stability, traceability, and integration within their financial processes.

For organizations using Microsoft Dynamics 365 Business Central, having a solution prepared for local regulations helps simplify tax management and maintain efficient operations.

Optimize Your Operations in Peru with a Localization Ready for Microsoft Dynamics 365 Business Central

At LLB Solutions, we help companies and partners implement tax localizations for Microsoft Dynamics 365 Business Central in Latin America, facilitating tax compliance and integration with business processes.

Would you like to learn how our Peru localization works? Contact us and schedule a session with our specialized team.

Request a demo of the Peru localization for Microsoft Dynamics 365 Business Central.

info@llbsolutions.com | Peru Localization