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PERU
COUNTRY SPECIFIC FEATURES
As of Release 12.1.3. Generated on January 10, 2013
STANDARDIZE ON A SINGLE GLOBAL
SYSTEM:
With Oracle E-Business Suite to manage
your business systems at a global level, you
can:
Provide corporate consistency and global
visibility with centralized business
functions
Extend core business systems with a
standards-based business platform
Accommodate global data standards with
a native global platform
MEET THE CHALLENGES OF
GLOBALIZATION WITH ORACLE E-
BUSINESS SUITE
Only Oracle's global software platform
enables the rapid deployment of cost-
efficient and compliant business processes
that lead to success in your business.
Oracle E-Business Suite helps organizations compete globally while they
manage their businesses locally. Because it's designed for global
organizations doing business worldwide, new features and upgrades for
Oracle E-Business Suite are delivered simultaneously to all markets, in
a single code set with the standard products, allowing countries to
benefit immediately. This document, Peru Country Specific Features,
describes the capabilities provided by Oracle E-Business Suite to
address local business and regulatory requirements in Peru.
How Oracle delivers Globalization
Oracle E-Business Suite addresses geographic requirements through a comprehensive
global solution set that is comprised of the following components: (See Figure 1 below.)
Global Technology Platform provides consistent technology support for global
requirements across all applications.
Globalization Capabilities are delivered through rules-based engines that support
globally diverse requirements in areas such as accounting, payments, payroll, taxes,
and others.
Localizations enhance the globalization capabilities by providing support for
country specific legislative and business requirements. The following localization
delivery methods exist:
Product Localizations: Delivered in product, by Development organization
Add-on Localizations: Delivered via My Oracle Support, by Development and
Regional Localization centers.
Partner Localizations: Delivered by Oracle's partners
Please note that not all these delivery methods are applicable to every country.
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Configurable Global Foundation
Supports Deep Localization:
In Oracle E-Business Suite, these
capabilities can be adapted to local
business practices:
Chart of accounts
Accounting rules
Financial reporting
Payment formats
Tax and withholding calculations
Tax reporting
Asset valuation and depreciation
methods
Inventory valuation
Payroll
Workforce administration
Data privacy
Corporate governance
Local business practices
Used in more than 150 countries,
Oracle E-Business Suite lets you
operate wherever your customers,
suppliers, or employees are
located all on one native, global
platform.
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Global Architecture
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Global Architecture
Localizations
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Localizations
Accounting
Engine
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Engine
Bank
Model
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Ledgers
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Payments
Engine
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Engine
Tax
Engine
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Tax
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MDM
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Legal
Entities
Global Platform
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Global Platform
Common Information Model
Data
Formats
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Data
Formats
Languages
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Languages
Reporting
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Reporting
SOA
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AIA
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BI
Oracles Globalization Solution
Product
Localizations
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Product
Localizations
Add-on
Localizations
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Add-on
Localizations
Partner
Localizations
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Partner
Localizations
Applications
Financial
Management
Human Capital
Management
Supply Chain
Management
Figure 1: Oracle's Globalization Infrastructure
Oracle E-Business Suite has been successfully implemented by companies in more than 150 countries
worldwide.
Oracle delivers specific localizations for the following countries:
Americas Europe, Middle East & Africa Asia Pacific
Argentina Austria Netherlands Australia
Brazil Belgium Norway China
Canada Bulgaria Poland Hong Kong
Chile Croatia Portugal India
Colombia Czech Republic Romania Japan
Mexico Denmark Russia Korea
Peru Egypt Saudi Arabia Malaysia
Puerto Rico Finland Slovakia New Zealand
USA France South Africa Philippines
Venezuela Germany Spain Singapore
Greece Sweden Taiwan
Hungary Switzerland Thailand
Ireland Turkey
Israel UAE
Italy Ukraine
Kazakhstan United Kingdom
Kuwait
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GLOBAL SOLUTIONS FROM ORACLE:
With successful implementations of Oracle
E-Business Suite around the world, only
Oracle offers the solutions that
organizations need to adapt to local
conditions while still managing globally.
Country specific capabilities for deep
localization, business processes that can
be adopted and used worldwide and
centralized systems for managing your
business on a worldwide scale make
Oracle E-Business Suite the right global
software platform to help your business
compete and thrive in a global economy.
How to read this Document
This document starts with a high level summary of the requirements supported for Peru,
organized by product family and functional category. The document then provides a detailed
description of the requirements and the features available in E-Business Suite to support these
requirements.
Overview
The following tables highlight the functional categories for which Oracle E-Business Suite
offers country specific features in Peru: Financial Reporting & Governance, Payments,
Statutory Accounting - Fiscal Book, Transaction Tax.
Functional Categories
for Financials
Oracle Partner
Financial Reporting & Governance

Payments

Statutory Accounting - Fiscal Book

Transaction Tax

Peru Requirement Maps
The following tables list the key requirements supported in Oracle E-Business Suite for Peru.
The requirements are categorized into functional areas as shown below.
Financials
Financial Reporting & Governance
Governance
COA Flat Files
PDT (Programa de Declaracin Telemtica)
Payments
Factoring
Bill Receivable
Statutory Accounting - Fiscal Book
Statutory Accounting reports
General Ledger Reporting
Transaction Tax
Sales Tax
Sales Reporting
VAT
Purchase Reporting
VAT Withholding Calculation and Reporting
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Peru Requirement Maps - Details
This section provides a detailed description of each requirement and the corresponding features.
1. COA Flat Files
Requirement Name COA Flat Files
Product Family Financials
Description
In Peru, companies classified as "Exportation Companies" are required to generate COA
(Confrontacin de Operaciones Autodeclaradas or Declaration of Operation Confrontation in
English) flat files in order to meet Peruvian legislation. Those flat files register the details of all
acquisitions effective done, in order to determinate the balance in favor of exportations
companies.
Functional Category Financial Reporting & Governance - Governance
Requirement Type Legal Requirement
Feature Name Feature Description Delivery Type
Peruvian Payables COA
Files Report handling
Flat files supported from Payables transactions:
X58CPCOA Payment Confirmation - Using this table it will be
possible to transfer the purchasing invoices information to SUNAT.
X61COAPR Suppliers - Using this flat file it will be possible to
transfer a specific suppliers list to SUNAT.
X68CPCOA Debit and Credit Memo - Using this table it will be
possible to transfer the purchasing credit memos and debit memos
information to SUNAT.
X78CPCOA Import Invoices - Using this flat file it will be possible to
transfer the Import invoices information to SUNAT.
Add-on Localization
Peruvian Receivables COA
Files Report handling
Flat file supported from Receivables transactions:
X88CPCOA Exportation - Using this table it will be possible to
transfer the export invoices information to SUNAT.
Add-on Localization
2. PDT (Programa de Declaracin Telemtica)
Requirement Name PDT (Programa de Declaracin Telemtica)
Product Family Financials
Description
In Peru, companies are legally required to report transaction using an electronic system called
PDT (Programa de Declaracin Telemtica). It is a system provided by federal tax authority
(SUNAT) that collects, register, and validates transaction and fiscal information from Peruvian
companies.
Functional Category Financial Reporting & Governance - Governance
Requirement Type Legal Requirement
Feature Name Feature Description Delivery Type
Peruvian PDT 3500 - Third
Party Operations (Cost
and/or Expenses)
The PDT 3500 - Third Party Operations (Cost and/or Expenses)
reports the total transaction amount per each supplier.
Add-on Localization
Peruvian PDT 3500 - Third
Party Operations (Entries)
The PDT 3500 - Third Party Operations (Entries) reports the total
transaction amount per each customer.
Add-on Localization
Peruvian PDT 617 VAT
Others Withholdings
The PDT 617 VAT Others Withholdings reports transactions subject
to 2nd and 3rd Category, VAT withholding tax and foreign entities
withholdings. Generally, those transactions are earnings from: stock,
debentures, patents, rents and others.
Add-on Localization
Peruvian PDT 621 -
Purchase
The PDT 621 Purchase reports information from monthly operations.
This flat file should be used by VAT Contributors that generate
transactions classified as Income tax for third category and
companies that consume services from independent workers. This
report consolidates information from Purchases operations.
Add-on Localization
Peruvian PDT 621 -
Purchase
The PDT 621 reports information from monthly operations and is
addressed to VAT Contributors that generate transactions classified
Add-on Localization
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Feature Name Feature Description Delivery Type
as Income tax for third category and companies that consume
services from independent workers. This flat file reports information
from third party employees receipts and includes the withheld
amount.
Peruvian PDT 621 - Sales The PDT 621 Sales report consolidates information from Sales
operations. It reports information from monthly operations and is
addressed to VAT Contributors that generate transactions classified
as Income tax for third category and companies that consume
services from independent workers.
Add-on Localization
Peruvian PDT 626
Withholding / Withholding
Agents
The PDT 626 for Withholding Agents reports information from
monthly withholdings performed on behalf of suppliers. This flat file
lists each withholding performed in a monthly period basis.
Add-on Localization
3. Bill Receivable
Requirement Name Bill Receivable
Product Family Financials
Description
In Peru, bill receivable is subjected to VAT Withholding. A bill receivable is a document that a
customer formally agrees to pay at some future date (the maturity date). The bill receivable
document effectively replaces, for the related amount, the open debt exchanged for the bill.
Functional Category Payments - Factoring
Requirement Type Business Practice
Feature Name Feature Description Delivery Type
Peruvian Bill of Receivables
Payables
The Peruvian Bill of Receivables Payables solution allows
companies to exchange supplier invoices to bills receivables and to
calculate the correct withholding tax.
Add-on Localization
4. General Ledger Reporting
Requirement Name General Ledger Reporting
Product Family Financials
Description
In Peru, companies need to comply with accounting reporting requirements set by the
government to support their financial statements. Accounting reporting is also used for internal
auditing.
Functional Category Statutory Accounting - Fiscal Book - Statutory Accounting reports
Requirement Type Legal Requirement
Feature Name Feature Description Delivery Type
Peruvian GL Daily Book
Report
The Peruvian General Ledger Daily Book prints journal entries in
ascending order by accounting date. For each accounting date,
journal entries are sorted by document number. General Ledger
prints the accounting date, document number, journal entry name,
journal source and category, subledger document name and
number, currency, and exchange rate.
For each detail journal line, General Ledger prints the line number,
account segment value and description, functional debit and credit
amounts, description, and cost center segment value.
Add-on Localization
Peruvian GL Mayor Book
Report
The Peruvian General Ledger Major Book report prints the line
number, account, transaction date, description, line/source item, the
debit or credit amount, and the statistical amount for each journal
line. Totals are provided for all journal lines within a journal, and all
journals within a journal batch. In addition, totals are provided for
your journal source, and a grand total is provided for all of the debit
and credit amounts included in your report.
Add-on Localization
5. Sales Reporting
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Requirement Name Sales Reporting
Product Family Financials
Description
Peruvian companies are legally required to report their sales transactions to the tax authorities
in a monthly base. The report can also be submitted to the tax authority for review upon the tax
authority's request.
Functional Category Transaction Tax - Sales Tax - Tax Reporting
Requirement Type Legal Requirement
Feature Name Feature Description Delivery Type
Peruvian Sales Ledger
Report
The Peruvian Sales Ledger report (Libro de Ventas) displays all the
transactions associated with sales operations in a particular period,
including invoices, debit memos, and credit memos. For each
transaction, the Peruvian Sales Ledger report shows the invoice
data, the taxable base reported by each classification, ISC TAX
(Impuesto sobre Consumo or Consume Tax in English) and other
taxes.
Add-on Localization
6. Purchase Reporting
Requirement Name Purchase Reporting
Product Family Financials
Description
Peruvian companies are legally required to report their purchase transactions to the tax
authorities in a monthly base. The report can also be submitted to the tax authority for review
upon the tax authority's request.
Functional Category Transaction Tax - VAT - VAT Reporting and Auditing
Requirement Type Legal Requirement
Feature Name Feature Description Delivery Type
Peruvian Purchase Ledger
Report
The Peruvian Purchase Ledger report (Libro de Compras) displays
all the transactions associated with purchase operations in a
particular period, including invoices, debit memos, and credit
memos. For each transaction, the Peruvian Purchase Ledger report
shows the Invoice data, VAT amount reported by each classification,
ISC TAX (Impuesto sobre Consumo) and other charges. It also
includes de handling of VAT detraction information.
Add-on Localization
7. VAT Withholding Calculation and Reporting
Requirement Name VAT Withholding Calculation and Reporting
Product Family Financials
Description
In Peru, customers classified as a tax-withholding agent are responsible for withholding tax from
supplier invoice and remitting the withheld amount to the proper tax authority.
The Peruvian Tax Authority (SUNAT) requires from Peruvian companies to calculate the
withholding tax at payment time.
The VAT calculation is based on supplier and transactions type and also on cumulative
amounts per transactions.
The SUNAT determinates some exceptions as follow:
Suppliers classified as good payers
Suppliers classified as tax withholding agents
Operations with a value less than 700 PEN, users have the flexibility to change this value if
SUNAT decide to modify the exception value.
The withholding tax calculation has to be performed following the "payment operation" concept.
A payment operation is the sum of the invoice total amounts that are part of a payment. If this
"payment operation" exceeds an amount determined by government then the withholding is
applied to the payment total amount.
Functional Category Transaction Tax - VAT - VAT Withholding
Requirement Type Legal Requirement
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Feature Name Feature Description Delivery Type
Peruvian IGV Withholding
Tax Exceptions
The following IGV Withholding Tax Exceptions are handled withing
Oracle Ebusiness Suite:
Suppliers classified as good payers
Suppliers classified as tax withholding agents
Operations with a value less than 700 PEN, users have the
flexibility to change this value if SUNAT decide to modify the
exception value.
Add-on Localization
Peruvian Withholding
Certificate
The Peruvian VAT Withholding Certificate includes information
related to the supplier and buyer identification, document type,
withholding certificate number, withholding certificate date, taxable
base and the withheld amount.
This solution allows companies to use pre-numbered certificates, in
case of printing errors the user is allowed to re-print and re-assign
the physical certificate number.
Add-on Localization
Peruvian Withholding
Certificate 4th Category
The Peruvian Withholding Certificate 4th Category details the
supplier annual taxable base and the annual withheld amount for
both withholding tax types that affect this category (Income for 4th
Category and IES).
This solution helps companies to address their requirements
regarding Withholding Certificate 4th Category
Add-on Localization
Peruvian Withholding
Registry
The Peruvian Withholding Registry shows information regarding
supplier payments and withholdings, including the VAT Withholding
Certificate number.
Add-on Localization
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Contact Us
For more information about Globalization, please visit oracle.com or call
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