SUNAT Update: New CPE Validation Rules (February 2026)

The SUNAT (National Superintendence of Customs and Tax Administration) has published an update to the Validation Rules for Electronic Payment Receipts (CPE), introducing adjustments to validations, removal of certain controls, and changes in tolerances mainly related to VAT (IGV) and product coding.

These modifications aim to improve the consistency of electronic information and align it with current tax validation criteria.

Key Changes Introduced

General Sheet

Error 0151 – Incorrect ZIP file name
The validation is clarified indicating that the RUC Number field must begin with 1 or 2.

Daily Summary (1-1)

Observation 419 – VAT (IGV) calculation

• For document type 03, the applicable rate must be 00 or 10.50, with a tolerance of ±5.
• For documents other than 03, the rate may be 00, 10.50, or 10.00, also with a tolerance of ±5.

Invoice 2.0

Removals

• OBS-4332: SUNAT product code validation.
• OBS-4337: Minimum hierarchical level of product code.

New validation (OBS-3496)

• If the tag exists, it must be an 8-digit numeric value.
• It cannot be 00000000 or 99999999 and must exist in the official list.

VAT adjustments

• ERR-3291 and ERR-3279: applicable rate 00 or 10.50 with ±1 tolerance.

Receipt (Boleta) 2.0

Removals

• OBS-4332 and OBS-4337.

New validation

• OBS-3496 with the same 8-digit format conditions.

Adjustments

• ERR-4290 and OBS-4310: VAT rate validation 00 or 10.50 with ±1 tolerance.
• OBS-4439: adjustment to return message and condition for rate 10.50.

Credit and Debit Notes 2.0

Removals

• OBS-4332 and OBS-4337.

New validation

• OBS-3496 with format and existence rules.

VAT adjustments

• ERR-3291 and OBS-4290: rate 00, 10.50, or 10.00 with ±1 tolerance.
• OBS-4439: adjustment to message and condition.

Effective Dates

• January 31, 2026:
  OBS-4332, OBS-4337, and OBS-3496
• February 15, 2026:
  All remaining updated observations and errors

Impact for Businesses

These updates require reviewing configurations in electronic invoicing systems to avoid rejections or inconsistencies in CPE validation, particularly in:

• VAT calculation
• Product code structure
• Automatic validation controls

Having updated solutions helps maintain regulatory compliance and avoid operational disruptions.

At LLB Solutions, we continuously monitor regulatory changes across LATAM and update our localizations for Microsoft Dynamics 365 Business Central, ensuring your operation remains compliant with current tax requirements.

👉 If you would like to assess the impact of these changes on your system, contact us to support you through the process.

info@llbsolutions.com | Localización Perú