Comprobante de Percepción CPE
An electronic document digitally issued in the SUNAT (Superintendencia Nacional de Aduanas y de Administración Tributaria) website. Depending on the operation, it is regulated by the IGV Perceptions Regime for Fuel Acquisition, the IGV Perceptions Regime for Internal Sales, or both. For more information and special considerations, see the SUNAT web page.