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How does the OSE work?
The OSE (Electronic Services Operator) is an intermediary authorized by SUNAT that acts between the issuer and the tax authority. Instead of sending the receipts directly to SUNAT, the issuer sends them to the OSE, which validates them, certifies them with its digital signature, and then forwards them to SUNAT for official recording.
The OSE does not just transport the receipt — it verifies it. It validates its structure, its digital signature, its calculations and its uniqueness before sending it to SUNAT. If the receipt has errors, the OSE rejects it and returns the error details to the issuer without ever reaching SUNAT.
Two processing paths
Depending on the document type, the OSE offers two paths:
SynchronousSynchronousFor invoices, sales tickets, credit/debit notes, withholdings, perceptions and DAE. The CDR is returned immediately in the same response.AsynchronousAsynchronousFor daily sales-ticket summaries, void communications and reversals. A ticket is returned and the CDR is obtained by querying the process status.Operational rules
The OSE operates under a set of rules defined by SUNAT that guarantee the integrity and traceability of the process:
The CDR as legal evidence
Every successfully processed receipt generates a CDR (Receipt Acknowledgment) — an XML digitally signed by the OSE with its certificate registered with SUNAT. The CDR is the proof that the receipt was validated and recorded correctly.
The CDR includes a unique UUID v4 authorization number, the processing date and time, the receipt hash and the OSE's digital signature. See CDR for the complete structure.