Comprobante de Percepción (40)

Régimen de Percepciones del IGV — venta interna, tasa 2%.

POST/v1/perceptions

El Comprobante de Percepción (Tipo 40) acredita que tu empresa, como agente de percepción, cobró el IGV anticipado de una venta a un cliente. Solo puede referenciar Facturas (01) — no boletas ni otros comprobantes.

Reglas Principales

Serie: Debe iniciar con la letra P (ej. P001).
Moneda: Siempre PEN.
Documentos referenciados: documents[].doc_type debe ser "01" (Factura).
Tasa: perception_rate por defecto 0.02 (2%, venta interna). El perception_amount de cada documento debe ser exactamente total_amount × perception_rate.
Totales: total_perception es la suma exacta de perception_amount; total_collected es la suma exacta de total_amount + perception_amount de todos los documentos — no se tolera redondeo.

curl -X POST https://api.yoemito.dev/v1/perceptions \ -H "Authorization: Bearer ye_test_..." \ -H "Idempotency-Key: per_unique_888" \ -H "Content-Type: application/json" \ -d '{ "issuer_id": "iss_7cef8c05aa4a4e2a9b1cfa1e8c3d1234", "perception": { "series": "P001", "issue_date": "2026-09-17", "currency": "PEN", "recipient": { "doc_type": "6", "doc_number": "20513469129", "name": "CLIENTE S.A.C." }, "perception_rate": "0.02", "total_perception": "20.00", "total_collected": "1020.00", "documents": [ { "doc_type": "01", "series": "F001", "number": 128, "issue_date": "2026-09-11", "total_amount": "1000.00", "perception_amount": "20.00", "perception_date": "2026-09-17" } ] } }'

{ "id": "doc_05m0zbjszb1tkmnjf509trm8p1", "type": "perception", "status": "queued", "issuer_ruc": "20513469129", "series": "P001", "number": 1, "totals": { "total": "20.00", "currency": "PEN" }, "links": { "self": "/v1/perceptions/doc_05m0zbjszb1tkmnjf509trm8p1", "xml": "/v1/documents/doc_05m0zbjszb1tkmnjf509trm8p1/xml", "pdf": "/v1/documents/doc_05m0zbjszb1tkmnjf509trm8p1/pdf" } }