1. What the SEE is
The SEE (Sistema de Emisión Electrónica) is, in plain terms, the set of ways SUNAT recognizes as valid for issuing electronic receipts in Peru. It isn't software or a provider — it's the regulatory framework. Within that framework there are several modes, and picking the right one is the first technical decision any company or platform makes before it starts invoicing electronically.
2. The three most common modes
- SEE-SOL: SUNAT's free web portal. Good for issuing receipts one at a time, by hand. Not built for volume or for integrating with your own system.
- SEE-OSE: you delegate signing, validation, and transmission to an Operador de Servicios Electrónicos (OSE) — a SUNAT-certified company that acts as an intermediary between your system and SUNAT.
- SEE del Contribuyente: your own system is homologated directly with SUNAT. No intermediary: your software signs, validates, and sends the receipts itself.
3. What an OSE is, and why it exists
Homologating as SEE del Contribuyente means going through a technical process with SUNAT: meeting exact specifications for XML signing, numbering, formats, and communication. It's not trivial, which is why most accounting-software providers in Peru choose to integrate with an OSE instead of homologating themselves — it's faster to bring to market.
The cost of that speed is a permanent middle layer: every receipt passes through the OSE's infrastructure before reaching SUNAT, with its own SLA, its own fees, and its own uptime.
Neither SEE-OSE nor SEE del Contribuyente is "better" in the abstract — they solve the same regulatory problem through different paths. The right question isn't which one is superior, but which one fits how much control and how much launch speed you need.
4. What you gain by homologating directly
- One less hop in the chain: less latency, fewer points of failure.
- No third-party fee per receipt issued.
- Full control over how and when you invoice, without depending on another provider's uptime.
The trade-off is real: homologating directly means passing SUNAT's technical tests and maintaining that homologation over time — specialized work most product teams don't want to take on just to be able to invoice.
5. Which one do you need?
If you're a company that only needs to issue its own receipts, you almost never choose the mode directly — the software you use chooses it. What's worth evaluating is whether that software is homologated directly or depends on an OSE, because that determines how many layers sit between your invoice and SUNAT.
If you're a platform that's going to integrate electronic invoicing for your own customers (marketplaces, ERPs, vertical apps), the question is more direct: are you going to homologate yourself — months of specialized work — or integrate something that's already homologated?
6. How factsimil handles it
factsimil is already homologated as SEE del Contribuyente with SUNAT. That means when you create an account or integrate the API, you inherit that homologation — you don't process it yourself, whether as a company or as a platform. Every receipt is signed with your own digital certificate and sent directly to SUNAT, with no OSE in between and no per-receipt fee.
You can see what this looks like in practice on the modules page, or create a free account and try it directly.