{"id":95,"date":"2025-05-12T13:44:00","date_gmt":"2025-05-12T13:44:00","guid":{"rendered":"https:\/\/aprende.dora.pe\/?docs=dora-pe-peru\/egresos\/facturas-con-detraccion-y-retencion"},"modified":"2025-08-08T10:27:47","modified_gmt":"2025-08-08T10:27:47","password":"","slug":"facturas-con-detraccion-y-retencion","status":"publish","type":"docs","link":"https:\/\/aprende.dora.pe\/?docs=facturas-con-detraccion-y-retencion","title":{"rendered":"Facturas con detracci\u00f3n y retenci\u00f3n"},"content":{"rendered":"\n<p>El ingreso de este tipo de comprobantes es como una factura normal debido a que dichos reg\u00edmenes se dan o nacen al momento que se genera el pago al proveedor. Las detracciones son un sistema que ayuda a la recaudaci\u00f3n de impuestos. Este mecanismo consiste en generar un descuento al comprador (un porcentaje sobre el precio de venta del servicio o bien comprado). Este descuento, luego pasa a la cuenta corriente a nombre de quien vendi\u00f3 el servicio o bien con el fin de que pueda ser usado para el pago de deudas tributarias.<\/p>\n\n\n\n<div style=\"position: relative; padding-bottom: 56.25%; height: 0;\"><iframe src=\"https:\/\/www.loom.com\/embed\/7e654c2b169044bd91872c88aa410d5b\" frameborder=\"0\" webkitallowfullscreen mozallowfullscreen allowfullscreen style=\"position: absolute; top: 0; left: 0; width: 100%; height: 100%;\"><\/iframe><\/div>\n\n\n\n<p><strong>\u00bfCu\u00e1ndo se contabiliza una factura con Detracci\u00f3n?<\/strong><\/p>\n\n\n\n<p>N\u00ba 183- 2004\/SUNAT, el adquirente debe efectuar la detracci\u00f3n hasta la fecha de pago (parcial o total) de la factura, o dentro del quinto d\u00eda h\u00e1bil del mes siguiente a aquel en que se efectu\u00e9 la anotaci\u00f3n de la factura, lo que ocurra primero.<\/p>\n\n\n\n<div style=\"position: relative; padding-bottom: 56.25%; height: 0;\"><iframe src=\"https:\/\/www.loom.com\/embed\/f3c09530976242909ed45209bf561e31\" frameborder=\"0\" webkitallowfullscreen mozallowfullscreen allowfullscreen style=\"position: absolute; top: 0; left: 0; width: 100%; height: 100%;\"><\/iframe><\/div>\n\n\n\n<p>Aqu\u00ed un resumen de como realizar una factura con detraci\u00f3n y retenci\u00f3n. <\/p>\n\n\n\n<figure class=\"wp-block-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe loading=\"lazy\" title=\"Dora Per\u00fa: Emisi\u00f3n de facturas con detracci\u00f3n y retenci\u00f3n\" width=\"500\" height=\"281\" src=\"https:\/\/www.youtube.com\/embed\/bKoK8UKbaCc?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe>\n<\/div><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>El ingreso de este tipo de comprobantes es como una factura normal debido a que dichos reg\u00edmenes se dan o nacen al momento que se genera el pago al proveedor. Las detracciones son un sistema que ayuda a la recaudaci\u00f3n de impuestos. Este mecanismo consiste en generar un descuento al comprador (un porcentaje sobre el [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","template":"","meta":{"_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"doc_category":[9],"doc_tag":[],"class_list":["post-95","docs","type-docs","status-publish","hentry","doc_category-egresos"],"year_month":"2026-05","word_count":180,"total_views":0,"reactions":{"happy":0,"normal":0,"sad":0},"author_info":{"name":"sitemanager","author_nicename":"sitemanager","author_url":"https:\/\/aprende.dora.pe\/?author=1"},"doc_category_info":[{"term_name":"Egresos","term_url":"https:\/\/aprende.dora.pe\/?doc_category=egresos"}],"doc_tag_info":[],"uagb_featured_image_src":{"full":false,"thumbnail":false,"medium":false,"medium_large":false,"large":false,"1536x1536":false,"2048x2048":false},"uagb_author_info":{"display_name":"sitemanager","author_link":"https:\/\/aprende.dora.pe\/?author=1"},"uagb_comment_info":5,"uagb_excerpt":"El ingreso de este tipo de comprobantes es como una factura normal debido a que dichos reg\u00edmenes se dan o nacen al momento que se genera el pago al proveedor. Las detracciones son un sistema que ayuda a la recaudaci\u00f3n de impuestos. Este mecanismo consiste en generar un descuento al comprador (un porcentaje sobre el&hellip;","_links":{"self":[{"href":"https:\/\/aprende.dora.pe\/index.php?rest_route=\/wp\/v2\/docs\/95","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/aprende.dora.pe\/index.php?rest_route=\/wp\/v2\/docs"}],"about":[{"href":"https:\/\/aprende.dora.pe\/index.php?rest_route=\/wp\/v2\/types\/docs"}],"author":[{"embeddable":true,"href":"https:\/\/aprende.dora.pe\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/aprende.dora.pe\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=95"}],"version-history":[{"count":1,"href":"https:\/\/aprende.dora.pe\/index.php?rest_route=\/wp\/v2\/docs\/95\/revisions"}],"predecessor-version":[{"id":97,"href":"https:\/\/aprende.dora.pe\/index.php?rest_route=\/wp\/v2\/docs\/95\/revisions\/97"}],"wp:attachment":[{"href":"https:\/\/aprende.dora.pe\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=95"}],"wp:term":[{"taxonomy":"doc_category","embeddable":true,"href":"https:\/\/aprende.dora.pe\/index.php?rest_route=%2Fwp%2Fv2%2Fdoc_category&post=95"},{"taxonomy":"doc_tag","embeddable":true,"href":"https:\/\/aprende.dora.pe\/index.php?rest_route=%2Fwp%2Fv2%2Fdoc_tag&post=95"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}