SUNAT provides that the authorized document issued for airport services provided to passengers (DAE-SEAE) and the attribution document (DOAE) issued by certain business collaboration agreements that do not keep separate accounting must be issued electronically through the Electronic Issuance System (SEE)—Taxpayer SEE and SEE-OSE—and sets out rules on issuance, printed or digital representation, validations, and consultation. It also allows the DAE-SEAE to support a cost or expense without mandatory identification of the user, provided that the minimum requirements are met.
Likewise, CORPAC S.A., airport concessionaires, and local or regional governments that operate airports are designated as SEE electronic issuers for purposes of the DAE-SEAE. These entities must issue the DAE-SEAE through the SEE and, on an exceptional basis, may issue the authorized document in physical format.
Effective Date: August 1, 2026
To view the full publication, please click the following link: https://bit.ly/4bVC6zx