Comunicación de baja
A comunicación de baja is a formal notification to Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT) that a document is no longer legally valid.
Use a comunicación de baja when a document was never issued correctly, or when you need to withdraw a document that was already sent.
A comunicación de baja is different from a nota de crédito. It does not require an original valid document.
The system sends a comunicación de baja to SUNAT as a daily summary. You can upload multiple documents for cancellation in a single file.
Eligible documents and time limit
A Comunicación de Baja applies to Facturas Electrónicas, Boletas de Venta, and their associated Notas de Crédito and Notas de Débito, as long as two conditions are met: the document has received an accepted CDR from SUNAT, and it has not yet been delivered to the recipient.
You must submit the Comunicación de Baja within seven calendar days, counted from the day after SUNAT issued the accepted CDR. After this deadline, the document can no longer be withdrawn via Comunicación de Baja. Instead, you must issue a Nota de Crédito to cancel or correct it.
A Comunicación de Baja permanently voids the document number. That series and correlative cannot be reused.
Submit a comunicación de baja
- Go to .
- Click Carga Comunicación de Bajas and select a file in your computer.
- Select a period.
- Select the actions: Enviar a SUNAT and Distribucion as needed.
- Click Cargar.
View Comunicación de baja history
Use the bitácora de comunicación de baja to track which comunicación de baja was sent to SUNAT, confirm acceptance, and troubleshoot any that failed.
- Go to Ambiente de Facturacion.
- Select Generacion de Reportes.
- Click Bitacora de Comunicacion de Baja.