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 company enrolls in this mode with SUNAT and issues from its own system (or its provider's) that talks directly to SUNAT. No intermediary: the software signs, validates, and sends the receipts itself.
3. What an OSE is, and why it exists
Issuing as SEE del Contribuyente requires software that meets SUNAT's technical specifications: XML signing, numbering, UBL formats, and communication with its services. It's not trivial, which is why most accounting-software providers in Peru choose to integrate with an OSE instead of building that direct channel 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 sending directly to SUNAT
- 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: building and maintaining that direct channel means keeping up with every change to SUNAT's specifications 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 sends directly to SUNAT 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 build the signing and the channel to SUNAT yourself — months of specialized work — or integrate something that already does it?
6. How factsimil handles it
factsimil implements SEE del Contribuyente: every receipt is signed with your own digital certificate and sent directly to SUNAT, with no OSE in between and no per-receipt fee. Your company remains the issuer, so to issue with tax validity there are two steps you complete yourself in SUNAT Operaciones en Línea, with your SOL credentials: enrolling in SEE del Contribuyente and registering your digital certificate. The panel's “Activate production” wizard walks you through both, and meanwhile you can test everything in beta mode.
You can see what this looks like in practice on the product page, or create a free account and try it directly.