[PE] Debit Note (08)

What is a Nota de Débito?

A Nota de Débito Electrónica (SUNAT code 08) increases the amount of a factura or boleta already issued: late-payment interest, a value increase, penalties. It always references the original document.

Field	Value
`document_type`	`debit note`
`invoice_type`	`debit`
`invoice_serie`	4 characters, starting with `F` for a note on a factura, `B` for a note on a boleta
`invoice_number`	Correlative of the note itself, 1 to 99999999
`e_invoice`	`true`

`reason`

Not needed for debit notes.

Field by Field

Everything works as on the Credit Note (07): the note's own invoice_serie and invoice_number, the reference to the original (original_invoice_id, original_invoice_external_id or relations[]), no buyer (Brinta takes it from the original), and items[] with only the amount being added, as new lines.

Example

Late-payment interest of 100 + IGV on factura FABC-12346

{
  "invoice_type": "debit",
  "document_type": "debit note",
  "invoice_date": "2026-11-03",
  "currency": "PEN",
  "e_invoice": true,
  "invoice_serie": "FD01",
  "invoice_number": 1,
  "original_invoice_id": "{{original_invoice_id}}",
  "supplier_company_id": "{{company_id}}",
  "items": [
    {
      "name": "Intereses por mora",
      "amount": 100,
      "unit_amount": 100,
      "quantity": 1,
      "taxes": [
        {
          "name": "IGV",
          "type": "VAT",
          "rate": 0.18,
          "rate_type": "percentage",
          "amount": 18,
          "level": "country",
          "location": "PE",
          "adds_to_final_amount": true
        }
      ],
      "categories": [
        {
          "code": "ZZ",
          "list": "unit"
        }
      ]
    }
  ]
}

Updated 3 days ago

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