🇵🇪 Peru

This sheet assumes you know the generic FM 3.0 screens (FM 3.0 Modules) and the local/centralized operation model (Methods and parameters). Here we only document what is specific to Peru.

Summary

Tax authority	SUNAT
Numbering	Series (4 characters) + correlative, defined by the issuer
Obtaining ranges	Form: series + numeric range by document type
Range validity	No expiration — the range is in effect from its creation
Sub-range release	Not available (no manual release)

The series in Peru

The primary range is identified by its series, of 4 characters (cannot be 0000), with rules according to the document type:

• The series is auto-completed with the document type's prefix and can be completed with the remaining characters (e.g., F for Invoice, B for Sales receipt).
• Contingency types (codes 90, 92, and 94): the series is numeric with 4 digits.
• Cash register ticket (code 12): the series has a free, optional format.

The primary range in Peru

• No validity period: the range is in effect from the moment it is created and does not expire; the list does not show an expiration column and instead shows Series and Current folio.
• Creation via form captures only document type, series, and the numeric range (from/to).

Sub-ranges

In Peru manual sub-range release is not available: the numbering delivered to a biller is consumed until exhausted (or until the system's automatic release, when applicable).

Terminology

Term	Meaning
Serie	4-character prefix that identifies the numbering sequence by document type (e.g., F001).
Correlativo	Sequential number within the series with which each receipt is issued.
SUNAT	Superintendencia Nacional de Aduanas y de Administración Tributaria.

The generic FM terms (sub-range, threshold, primary range) are defined in the general model.