What is a Factura Electrónica?

A Factura Electrónica (SUNAT code 01) documents a sale to a buyer identified with a RUC. It's the document a business buyer uses to support tax credit and expenses.

Field by Field

Root Level

invoice_serie and invoice_number

The series (F + 3 alphanumeric characters) and the correlative number. Together they form the document ID, e.g. FABC-12346. See Series and Numbering.

invoice_date

Issue date, YYYY-MM-DD.

reason

The operation type (Tipo de operación). If you don't send it, the document is issued as 0101 (Venta interna). The operation type decides which buyers are accepted and whether a percepción block is required.

Full list in Invoice reasons → PE.

payment_model and invoice_due_date

Decide whether the factura is Contado (cash) or Crédito (credit): payment_model.type (cash or credit) if you send it, otherwise invoice_due_date compared with invoice_date. See Payment Terms.

currency and exchange_rate

PEN by default. For any other currency (e.g. USD) also send exchange_rate. Percepción amounts are always in soles (PEN), whatever the document currency.

additional_info

Adds a legend (Leyenda) and a free-text note to the document. Format: the 4-digit legend code, a space, a dash, a space, then the note.

"additional_info": "2004 - Paquete turístico Cusco 5 días"

• The legend codes are in Reference Codes → Legends.
• Brinta adds the amount-in-words legend (1000), and the free-transfer legend (1002) on its own. Don't send those.
• Legend 2007 is required when an item is under IVAP.
• The note can be up to 200 characters, with no line breaks or tabs.

purchase_order_number

The buyer's purchase or service order number (Orden de compra). Up to 20 alphanumeric characters. Informative only.

payment_methods[]

How the buyer pays and, for credit sales, the installments. See Payment Terms.

buyer

Which ID the buyer can have

A RUC is exactly 11 digits and must exist in SUNAT's taxpayer registry. A DNI is exactly 8 digits.

items[]

Brinta calculates the line subtotal, the unit price with taxes and the document totals from the items.

Discounts and charges

Send each discount or charge as an entry in amounts[], on the item (applies to that line) or at the root of the request (applies to the whole document).

"amounts": [
  { "name": "discount", "type": "00", "rate": 0.10, "amount": -100, "taxable_amount": 1000, "adds_to_final_amount": true }
]

relations[] — Guías de Remisión

To reference the Guía de Remisión that moved the goods, add one entry per guía:

Examples

Domestic sale on credit

{
  "supplier_company_id": "{{company_id}}",
  "invoice_type": "debit",
  "invoice_date": "2026-11-03",
  "invoice_due_date": "2026-11-06",
  "document_type": "invoice",
  "invoice_serie": "FABC",
  "invoice_number": 12351,
  "reason": "0101",
  "currency": "PEN",
  "e_invoice": true,
  "payment_model": {
    "type": "credit"
  },
  "buyer": {
    "company": {
      "name": "DEMO COMP",
      "legal_name": "DEMO COMPANY 1",
      "external_id": "123456789",
      "type": "business",
      "address": {
        "address_line_1": "Las Gaviotas Avenue 2110",
        "city": "LIMA",
        "state": "PE-LIM",
        "country": "PE",
        "postal_code": "3500"
      },
      "tax_registrations": [
        {
          "number": "20123456678",
          "type": "RUC",
          "level": "country",
          "location": "PE"
        }
      ]
    }
  },
  "items": [
    {
      "name": "Item Service 1",
      "amount": 1000,
      "unit_amount": 1000,
      "quantity": 1,
      "external_item_id": "external_123",
      "taxes": [
        {
          "name": "IGV",
          "type": "VAT",
          "rate": 0.18,
          "rate_type": "percentage",
          "amount": 180,
          "level": "country",
          "location": "PE",
          "adds_to_final_amount": true
        }
      ],
      "categories": [
        {
          "code": "ZZ",
          "list": "unit"
        }
      ]
    }
  ]
}

Credit sale in two installments

Same as above, with:

  "invoice_due_date": "2026-12-03",
  "payment_model": { "type": "credit" },
  "payment_methods": [
    { "installments": 1, "amount": 590, "due_date": "2026-11-18" },
    { "installments": 2, "amount": 590, "due_date": "2026-12-03" }
  ]

Cash sale

Same as the first example, with "payment_model": { "type": "cash" } (or invoice_due_date equal to invoice_date).