An authorized intermediary entity between SUNAT (Superintendencia Nacional de Aduanas y de Administración Tributaria) and taxpayers that facilitates the issuance of electronic documents. The PSE has the sole responsibility and authority to ensure that the technical and administrative requirements established by SUNAT are met throughout the clearance process. A PSE offers its services using its own digital certificate for signing purposes, so taxpayers must register the service provider using their Clave Sol (Clave SUNAT Operaciones en Línea) to authorize their PSE to digitally sign their documents. For more details on the PSE and how it operates, see the SUNAT web page.