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Percepciones (40)

Comprobantes de Percepcion (perceptions) are issued by sellers designated as perception agents by SUNAT. They document additional IGV collected from buyers at the point of sale.

Endpoint

POST /api/perceptions

Authentication

Authorization: Bearer sk_live_YOUR_API_KEY or Authorization: Bearer JWT_TOKEN

Request body

{
  "series": "P001",
  "correlative": 1,
  "issueDate": "2026-02-20",
  "perceptionType": "01",
  "perceptionRate": 2,
  "observations": "Percepcion sobre venta de combustibles",
  "customer": {
    "identityType": "6",
    "identityNumber": "20100047218",
    "name": "Empresa Compradora SAC",
    "address": "Av. La Marina 789, San Miguel"
  },
  "totalPerceived": 20.00,
  "totalCollected": 1020.00,
  "items": [
    {
      "documentType": "01",
      "documentId": "F001-00000020",
      "issueDate": "2026-02-15",
      "currencyCode": "PEN",
      "totalAmount": 1000.00,
      "collectionDate": "2026-02-20",
      "collectionAmount": 1000.00,
      "perceptionAmount": 20.00,
      "netCollectedAmount": 1020.00
    }
  ]
}

Field reference

Root fields

Field	Type	Required	Description
`series`	string	Yes	Series. Must match pattern `P\d{3}` (e.g., `P001`)
`correlative`	number	Yes	Sequential number
`issueDate`	string	Yes	Issue date in `YYYY-MM-DD` format
`perceptionType`	string	Yes	Perception regime type code (see below)
`perceptionRate`	number	Yes	Perception rate percentage
`observations`	string	No	Free-text observations
`customer`	object	Yes	Customer (the party being charged the perception)
`totalPerceived`	number	Yes	Total perception amount
`totalCollected`	number	Yes	Total amount collected (including perception)
`items`	array	Yes	Related documents (minimum 1)

Perception type codes

Code	Description	Rate
`01`	Percepcion venta interna	2%
`02`	Percepcion adquisicion de combustible	1%
`03`	Percepcion por operacion sujeta a primera venta de bienes inmuebles	2%

Customer object

Same structure as the customer object in Facturas. Must have a valid RUC (identity type 6).

Item object (perception)

Field	Type	Required	Description
`documentType`	string	Yes	Document type code of the referenced document
`documentId`	string	Yes	Document ID (series-correlative)
`issueDate`	string	Yes	Issue date of the referenced document
`currencyCode`	string	Yes	Currency code (ISO 4217)
`totalAmount`	number	Yes	Total amount of the referenced document
`collectionDate`	string	Yes	Date of collection
`collectionAmount`	number	Yes	Amount collected
`perceptionAmount`	number	Yes	Perception amount
`netCollectedAmount`	number	Yes	Net amount collected (including perception)
`exchangeRate`	number	No	Exchange rate (if currency is not PEN)
`exchangeDate`	string	No	Exchange rate date

Response

Success (201 Created)

{
  "id": "cm3stu901",
  "documentId": "20123456789-40-P001-00000001",
  "status": "ACCEPTED",
  "cdrResponseCode": "0",
  "cdrDescription": "El Comprobante de Percepcion numero P001-00000001, ha sido aceptado",
  "ticket": null
}

Code examples