Printing the IGV Sales Ledger (R76P3B40)

The sales ledger report layout is in the format prescribed by Peruvian legal reporting requirements. When you run the R76P3B40 program, the system generates the IGV Sales Ledger report in PDF, text file, and CSV formats.

(Release 9.2 Update) You can use the CSV format (R76P3B42) for easily reconciling your report data with the text format for an accurate submission to the tax authorities.

The following table lists the column numbers and description of the reporting fields in the report layout example.

Column Name	Explanation
Correlative Number	Next number you set up by processing option.
Invoice Date	Retrieved from the F03B11 table (field DIVJ).
Due Date	Retrieved from the F03B11 table (field DDJ).
Type	Retrieved from UDC table 76P/DT.
Serial Number	First digit of the invoice number
Number	Invoice number without serial number, retrieved from the F03B11 table.
Legal Document Type	Retrieved from 76H/DA UDC table.
Number	Customer Tax ID, retrieved from the F0101 table.
Customer Name	Alpha name, retrieved from the F0101 table.
Exportation Amount	You set up this information on P76P030, column 6.
Taxable Amount	You set up this information on P76P030, column 1.
Exonerada	You set up this information on P76P030. Non taxable sales column 2 with tax explanation code not equal to E.
Inafecta	You set up this information on P76P030. Non taxable sales column 2 with tax explanation code equal to E.
ISC	Retrieved from P76H020, column 3.
IGV/IPM	Retrieved from P76H020, column 4.
Other Amount	Retrieved from P76H020, column 5.
Total Amount	Retrieved from the F03B11 table (field AG).
Exchange Type	Retrieved from the F03B11 table (field CRR).
Date	Original document date, retrieved from the F03B11 table (for credit or debit notes).
Type	Original document type, retrieved from the F03B11 table (for credit or debit notes).
Number	Original document number, retrieved from the F03B11 table (for credit or debit notes).

(Release 9.2 Update) The following table describes the format of the text file generated by the R76P3B40 report:

Number	Length	Description	Type
1	8	Financial period (in the YYYYMM00 format).	Numeric
2	up to 40	Single Operation Code (CUO).	Text
3	2 to 10	Correlative number of accounting entries identified in Field 2.	Alphanumeric
4	10	Date of issue of proof of payment.	DD/MM/YYYY
5	10	Expiration Date or Payment Date.	Numeric
6	2	Type of pay stub or document.	Numeric
7	4	Serial number or proof of payment document or serial number of the machine register.	Alphanumeric
8	Up to 20	This field is not populated in the report.	Alphanumeric
9	Up to 20	This field is not populated in the report.	Numeric
10	1	Type of client identity.	Alphanumeric
11	Up to 15	Identity number of customer.	Alphanumeric
12	Up to 100	Supplier/vendor name.	Text
13	12 integers and up to 2 decimals, without commas of thousands	Invoiced export value.	Numeric
14	12 integers and up to 2 decimals, without commas of thousands	Taxable income of the taxable transaction.	Numeric
15	12 integers and up to 2 decimals, without commas of thousands	This field is not populated in the report.	Numeric
16	12 integers and up to 2 decimals, without commas of thousands	General Sales Tax and/or Municipal Promotion Tax.	Numeric
17	12 integers and up to 2 decimals, without commas of thousands	This field is not populated in the report.	Numeric
18	12 integers and up to 2 decimals, without commas of thousands	Total amount of the operation exonerated.	Numeric
19	12 integers and up to 2 decimals, without commas of thousands	Total amount of the operation inafecta.	Numeric
20-22	12 integers and up to 2 decimals, without commas of thousands	These fields are not populated in the report.	Numeric
23	12 integers and up to 2 decimals, without commas of thousands	This field is not populated in the report.	Numeric
24	12 integers and up to 2 decimals, without commas of thousands	Other items, taxes, and charges are not part of the tax base.	Numeric
25	12 integers and up to 2 decimals, without commas of thousands	Total amount of the payment receipt.	Numeric
26	3	This field is not populated in the report.	Alphanumeric
27	1 and 3 decimal integer	Exchange.	Numeric
28	10	Date of issue of proof of payment or amending the original document or reference document to document supporting the tax credit.	DD/MM/YYYY
29	2	Proof of payment type.	Numeric
30	Up to 20	Serial number of the payment receipt or Code of the Customs Unit.	Alphanumeric
31	Up to 20	Number of proof of payment or DUA number, if applicable.	Alphanumeric
32-33	1	These fields are not populated in the report.	Text
34	1	Indicator proof of payment canceled with means of pay	Numeric
35	1	Indicator as per paragraph (e) of Article 8 of the Superintendency Resolution No. 286-2009/SUNAT.	Numeric
36-70	up to 200	Free use fields	Text

(Release 9.2 Update) The following table describes the PDF report layout generated when the Output Type processing option is set to 1.

Column Name	Explanation
Document Type	Retrieved from F76H3B10 table (field DCT).
Document Number	Retrieved from F76H3B10 table (field DOC).
Period	From Date that you set up in the processing option.
CUO Record Key	The Unique Key generated using the combination of Period number, Batch type, Batch number, Base currency, Document type, and Document Number fields from F03B11 suffixed by 00000000 or 00000001 based on base currency code and currency code or on the document type.
Type Document	Correlative Number generated using Next number set in processing option or Legal Number (H76LENU) and Place of Issue of the Invoice (H76EMS) depending on the processing option.
Invoice Date	Retrieved from F03B11 table (field DIVJ).
Due Date	Retrieved from F03B11 table (field DDJ).
Record Type	Retrieved from UDC table 76P/DT.
Serial Number	Retrieved from F76H3B10 table (field H76EMS).
Invoice Number	Invoice number without serial number, retrieved from F03B11 table.
Consolidation of Sales	Placeholder
Customer Type	Retrieved from F76P101T table (field H76ABDT).
Tax ID	Customer Tax ID, retrieved from F0101 table.
Customer Name	Alpha name, retrieved from F0101 table.
Invoiced Export Value	Retrieved Gross amount from F03B11, when Gross Amount Sales column is 6 in F76P030.