Ejemplos / Nota de crédito (07)

Nota de crédito por devolución parcial

Nota de crédito que devuelve una parte del comprobante original (motivo 07, devolución de una unidad).

1. Entrada

El comprobante en JSON, tal como está en fixtures/07-credit-note-partial-return.json.

{
  "kind": "note",
  "ubl_version": "2.1",
  "document_type": "07",
  "series": "FC01",
  "number": "2",
  "issue_date": "2026-10-15T10:30:00-05:00",
  "currency": "PEN",
  "note": {
    "reason_code": "07",
    "reason": "DEVOLUCION DE 1 UNIDAD",
    "affected_document_type": "01",
    "affected_document_number": "F001-1"
  },
  "issuer": {
    "ruc": "20123456789",
    "legal_name": "EMPRESA DEMO ORACULO S.A.C.",
    "trade_name": "DEMO ORACULO",
    "email": "facturacion@example.com",
    "telephone": "014000000",
    "address": {
      "ubigeo": "150101",
      "country_code": "PE",
      "department": "LIMA",
      "province": "LIMA",
      "district": "LIMA",
      "urbanization": "-",
      "street": "AV. EJEMPLO 123",
      "establishment_code": "0000"
    }
  },
  "customer": {
    "document_type": "6",
    "document_number": "20000000001",
    "legal_name": "CLIENTE DEMO S.A.",
    "address": {
      "ubigeo": "150122",
      "country_code": "PE",
      "department": "LIMA",
      "province": "LIMA",
      "district": "MIRAFLORES",
      "street": "CALLE CLIENTE 456"
    }
  },
  "totals": {
    "taxed": "50.00",
    "igv": "9.00",
    "total_taxes": "9.00",
    "sale_value": "50.00",
    "subtotal": "59.00",
    "payable": "59.00"
  },
  "lines": [
    {
      "unit": "ZZ",
      "quantity": "1",
      "product_code": "SRV001",
      "sunat_product_code": "10191509",
      "description": "Servicio de consultoria",
      "unit_value": "50.00",
      "igv_base": "50.00",
      "igv_rate": "18.00",
      "igv": "9.00",
      "affectation": "10",
      "total_taxes": "9.00",
      "unit_price": "59.00",
      "line_value": "50.00"
    }
  ],
  "legends": [
    {
      "code": "1000",
      "value": "SON CINCUENTA Y NUEVE CON 00/100 SOLES"
    }
  ]
}

2. XML sin firmar

Mostrar el XML sin firmar (4,855 caracteres)

<?xml version="1.0" encoding="utf-8"?><CreditNote xmlns="urn:oasis:names:specification:ubl:schema:xsd:CreditNote-2" xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2" xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2" xmlns:ds="http://www.w3.org/2000/09/xmldsig#" xmlns:ext="urn:oasis:names:specification:ubl:schema:xsd:CommonExtensionComponents-2"><ext:UBLExtensions><ext:UBLExtension><ext:ExtensionContent/></ext:UBLExtension></ext:UBLExtensions><cbc:UBLVersionID>2.1</cbc:UBLVersionID><cbc:CustomizationID>2.0</cbc:CustomizationID><cbc:ID>FC01-2</cbc:ID><cbc:IssueDate>2026-10-15</cbc:IssueDate><cbc:IssueTime>10:30:00</cbc:IssueTime><cbc:Note languageLocaleID="1000"><![CDATA[SON CINCUENTA Y NUEVE CON 00/100 SOLES]]></cbc:Note><cbc:DocumentCurrencyCode>PEN</cbc:DocumentCurrencyCode><cac:DiscrepancyResponse><cbc:ReferenceID>F001-1</cbc:ReferenceID><cbc:ResponseCode>07</cbc:ResponseCode><cbc:Description>DEVOLUCION DE 1 UNIDAD</cbc:Description></cac:DiscrepancyResponse><cac:BillingReference><cac:InvoiceDocumentReference><cbc:ID>F001-1</cbc:ID><cbc:DocumentTypeCode>01</cbc:DocumentTypeCode></cac:InvoiceDocumentReference></cac:BillingReference><cac:Signature><cbc:ID>IDSignKG</cbc:ID><cac:SignatoryParty><cac:PartyIdentification><cbc:ID>20123456789</cbc:ID></cac:PartyIdentification><cac:PartyName><cbc:Name><![CDATA[EMPRESA DEMO ORACULO S.A.C.]]></cbc:Name></cac:PartyName></cac:SignatoryParty><cac:DigitalSignatureAttachment><cac:ExternalReference><cbc:URI>#signatureKG</cbc:URI></cac:ExternalReference></cac:DigitalSignatureAttachment></cac:Signature><cac:AccountingSupplierParty><cac:Party><cac:PartyIdentification><cbc:ID schemeID="6">20123456789</cbc:ID></cac:PartyIdentification><cac:PartyName><cbc:Name><![CDATA[DEMO ORACULO]]></cbc:Name></cac:PartyName><cac:PartyLegalEntity><cbc:RegistrationName><![CDATA[EMPRESA DEMO ORACULO S.A.C.]]></cbc:RegistrationName><cac:RegistrationAddress><cbc:ID>150101</cbc:ID><cbc:AddressTypeCode>0000</cbc:AddressTypeCode><cbc:CitySubdivisionName>-</cbc:CitySubdivisionName><cbc:CityName>LIMA</cbc:CityName><cbc:CountrySubentity>LIMA</cbc:CountrySubentity><cbc:District>LIMA</cbc:District><cac:AddressLine><cbc:Line><![CDATA[AV. EJEMPLO 123]]></cbc:Line></cac:AddressLine><cac:Country><cbc:IdentificationCode>PE</cbc:IdentificationCode></cac:Country></cac:RegistrationAddress></cac:PartyLegalEntity><cac:Contact><cbc:Telephone>014000000</cbc:Telephone><cbc:ElectronicMail>facturacion@example.com</cbc:ElectronicMail></cac:Contact></cac:Party></cac:AccountingSupplierParty><cac:AccountingCustomerParty><cac:Party><cac:PartyIdentification><cbc:ID schemeID="6">20000000001</cbc:ID></cac:PartyIdentification><cac:PartyLegalEntity><cbc:RegistrationName><![CDATA[CLIENTE DEMO S.A.]]></cbc:RegistrationName><cac:RegistrationAddress><cbc:ID>150122</cbc:ID><cac:AddressLine><cbc:Line><![CDATA[CALLE CLIENTE 456]]></cbc:Line></cac:AddressLine><cac:Country><cbc:IdentificationCode>PE</cbc:IdentificationCode></cac:Country></cac:RegistrationAddress></cac:PartyLegalEntity></cac:Party></cac:AccountingCustomerParty><cac:TaxTotal><cbc:TaxAmount currencyID="PEN">9.00</cbc:TaxAmount><cac:TaxSubtotal><cbc:TaxableAmount currencyID="PEN">50.00</cbc:TaxableAmount><cbc:TaxAmount currencyID="PEN">9.00</cbc:TaxAmount><cac:TaxCategory><cac:TaxScheme><cbc:ID>1000</cbc:ID><cbc:Name>IGV</cbc:Name><cbc:TaxTypeCode>VAT</cbc:TaxTypeCode></cac:TaxScheme></cac:TaxCategory></cac:TaxSubtotal></cac:TaxTotal><cac:LegalMonetaryTotal><cbc:PayableAmount currencyID="PEN">59.00</cbc:PayableAmount></cac:LegalMonetaryTotal><cac:CreditNoteLine><cbc:ID>1</cbc:ID><cbc:CreditedQuantity unitCode="ZZ">1</cbc:CreditedQuantity><cbc:LineExtensionAmount currencyID="PEN">50.00</cbc:LineExtensionAmount><cac:PricingReference><cac:AlternativeConditionPrice><cbc:PriceAmount currencyID="PEN">59</cbc:PriceAmount><cbc:PriceTypeCode>01</cbc:PriceTypeCode></cac:AlternativeConditionPrice></cac:PricingReference><cac:TaxTotal><cbc:TaxAmount currencyID="PEN">9.00</cbc:TaxAmount><cac:TaxSubtotal><cbc:TaxableAmount currencyID="PEN">50.00</cbc:TaxableAmount><cbc:TaxAmount currencyID="PEN">9.00</cbc:TaxAmount><cac:TaxCategory><cbc:Percent>18</cbc:Percent><cbc:TaxExemptionReasonCode>10</cbc:TaxExemptionReasonCode><cac:TaxScheme><cbc:ID>1000</cbc:ID><cbc:Name>IGV</cbc:Name><cbc:TaxTypeCode>VAT</cbc:TaxTypeCode></cac:TaxScheme></cac:TaxCategory></cac:TaxSubtotal></cac:TaxTotal><cac:Item><cbc:Description><![CDATA[Servicio de consultoria]]></cbc:Description><cac:SellersItemIdentification><cbc:ID>SRV001</cbc:ID></cac:SellersItemIdentification><cac:CommodityClassification><cbc:ItemClassificationCode>10191509</cbc:ItemClassificationCode></cac:CommodityClassification></cac:Item><cac:Price><cbc:PriceAmount currencyID="PEN">50</cbc:PriceAmount></cac:Price></cac:CreditNoteLine></CreditNote>

3. Firma

Firmado con el certificado de prueba del repositorio, tests/vectors/test-cert/. No es un certificado de contribuyente.

DigestValue: A9cnNfcBbiWm6pFus0nyyzoaoc8=
SignatureValue: F/vknor6uoR9HKI1aF0pG5Pk2YiCAY7sU8drdIysLjqV8Cgb7wwwzXRq5VskpOH1hp+SaeqoXZyICPWTrV54olf1BbBUT9isxSZMyr1i/1DC9LFz5oqktBg6b/V2Gn5u+TQ2PxVDbgJvK+E+717Reg2e/j+6n1pexlETzXsjjfp0V+L7i0wuHIK/wtq2PRFUK5i1+PGv0yUae+t6+uh+5pRGVagA5nk5yfLrFe6IoKYc8R4QiZPG7iuA1xia1DApf/llSh+jp5kng1bERdYkrCwhzlHsnPScCfSFvZqfxQyUHDn+ZBwINu4Xi+5SM2oP4uuzQoJyZbdpRiMG43JFxg==

Mostrar el XML firmado

<?xml version="1.0" encoding="utf-8"?>
<CreditNote xmlns="urn:oasis:names:specification:ubl:schema:xsd:CreditNote-2" xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2" xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2" xmlns:ds="http://www.w3.org/2000/09/xmldsig#" xmlns:ext="urn:oasis:names:specification:ubl:schema:xsd:CommonExtensionComponents-2"><ext:UBLExtensions><ext:UBLExtension><ext:ExtensionContent><ds:Signature Id="signatureKG"><ds:SignedInfo><ds:CanonicalizationMethod Algorithm="http://www.w3.org/TR/2001/REC-xml-c14n-20010315"/><ds:SignatureMethod Algorithm="http://www.w3.org/2000/09/xmldsig#rsa-sha1"/><ds:Reference URI=""><ds:Transforms><ds:Transform Algorithm="http://www.w3.org/2000/09/xmldsig#enveloped-signature"/></ds:Transforms><ds:DigestMethod Algorithm="http://www.w3.org/2000/09/xmldsig#sha1"/><ds:DigestValue>A9cnNfcBbiWm6pFus0nyyzoaoc8=</ds:DigestValue></ds:Reference></ds:SignedInfo><ds:SignatureValue>F/vknor6uoR9HKI1aF0pG5Pk2YiCAY7sU8drdIysLjqV8Cgb7wwwzXRq5VskpOH1hp+SaeqoXZyICPWTrV54olf1BbBUT9isxSZMyr1i/1DC9LFz5oqktBg6b/V2Gn5u+TQ2PxVDbgJvK+E+717Reg2e/j+6n1pexlETzXsjjfp0V+L7i0wuHIK/wtq2PRFUK5i1+PGv0yUae+t6+uh+5pRGVagA5nk5yfLrFe6IoKYc8R4QiZPG7iuA1xia1DApf/llSh+jp5kng1bERdYkrCwhzlHsnPScCfSFvZqfxQyUHDn+ZBwINu4Xi+5SM2oP4uuzQoJyZbdpRiMG43JFxg==</ds:SignatureValue><ds:KeyInfo><ds:X509Data><ds:X509Certificate>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</ds:X509Certificate></ds:X509Data></ds:KeyInfo></ds:Signature></ext:ExtensionContent></ext:UBLExtension></ext:UBLExtensions><cbc:UBLVersionID>2.1</cbc:UBLVersionID><cbc:CustomizationID>2.0</cbc:CustomizationID><cbc:ID>FC01-2</cbc:ID><cbc:IssueDate>2026-10-15</cbc:IssueDate><cbc:IssueTime>10:30:00</cbc:IssueTime><cbc:Note languageLocaleID="1000"><![CDATA[SON CINCUENTA Y NUEVE CON 00/100 SOLES]]></cbc:Note><cbc:DocumentCurrencyCode>PEN</cbc:DocumentCurrencyCode><cac:DiscrepancyResponse><cbc:ReferenceID>F001-1</cbc:ReferenceID><cbc:ResponseCode>07</cbc:ResponseCode><cbc:Description>DEVOLUCION DE 1 UNIDAD</cbc:Description></cac:DiscrepancyResponse><cac:BillingReference><cac:InvoiceDocumentReference><cbc:ID>F001-1</cbc:ID><cbc:DocumentTypeCode>01</cbc:DocumentTypeCode></cac:InvoiceDocumentReference></cac:BillingReference><cac:Signature><cbc:ID>IDSignKG</cbc:ID><cac:SignatoryParty><cac:PartyIdentification><cbc:ID>20123456789</cbc:ID></cac:PartyIdentification><cac:PartyName><cbc:Name><![CDATA[EMPRESA DEMO ORACULO S.A.C.]]></cbc:Name></cac:PartyName></cac:SignatoryParty><cac:DigitalSignatureAttachment><cac:ExternalReference><cbc:URI>#signatureKG</cbc:URI></cac:ExternalReference></cac:DigitalSignatureAttachment></cac:Signature><cac:AccountingSupplierParty><cac:Party><cac:PartyIdentification><cbc:ID schemeID="6">20123456789</cbc:ID></cac:PartyIdentification><cac:PartyName><cbc:Name><![CDATA[DEMO ORACULO]]></cbc:Name></cac:PartyName><cac:PartyLegalEntity><cbc:RegistrationName><![CDATA[EMPRESA DEMO ORACULO S.A.C.]]></cbc:RegistrationName><cac:RegistrationAddress><cbc:ID>150101</cbc:ID><cbc:AddressTypeCode>0000</cbc:AddressTypeCode><cbc:CitySubdivisionName>-</cbc:CitySubdivisionName><cbc:CityName>LIMA</cbc:CityName><cbc:CountrySubentity>LIMA</cbc:CountrySubentity><cbc:District>LIMA</cbc:District><cac:AddressLine><cbc:Line><![CDATA[AV. EJEMPLO 123]]></cbc:Line></cac:AddressLine><cac:Country><cbc:IdentificationCode>PE</cbc:IdentificationCode></cac:Country></cac:RegistrationAddress></cac:PartyLegalEntity><cac:Contact><cbc:Telephone>014000000</cbc:Telephone><cbc:ElectronicMail>facturacion@example.com</cbc:ElectronicMail></cac:Contact></cac:Party></cac:AccountingSupplierParty><cac:AccountingCustomerParty><cac:Party><cac:PartyIdentification><cbc:ID schemeID="6">20000000001</cbc:ID></cac:PartyIdentification><cac:PartyLegalEntity><cbc:RegistrationName><![CDATA[CLIENTE DEMO S.A.]]></cbc:RegistrationName><cac:RegistrationAddress><cbc:ID>150122</cbc:ID><cac:AddressLine><cbc:Line><![CDATA[CALLE CLIENTE 456]]></cbc:Line></cac:AddressLine><cac:Country><cbc:IdentificationCode>PE</cbc:IdentificationCode></cac:Country></cac:RegistrationAddress></cac:PartyLegalEntity></cac:Party></cac:AccountingCustomerParty><cac:TaxTotal><cbc:TaxAmount currencyID="PEN">9.00</cbc:TaxAmount><cac:TaxSubtotal><cbc:TaxableAmount currencyID="PEN">50.00</cbc:TaxableAmount><cbc:TaxAmount currencyID="PEN">9.00</cbc:TaxAmount><cac:TaxCategory><cac:TaxScheme><cbc:ID>1000</cbc:ID><cbc:Name>IGV</cbc:Name><cbc:TaxTypeCode>VAT</cbc:TaxTypeCode></cac:TaxScheme></cac:TaxCategory></cac:TaxSubtotal></cac:TaxTotal><cac:LegalMonetaryTotal><cbc:PayableAmount currencyID="PEN">59.00</cbc:PayableAmount></cac:LegalMonetaryTotal><cac:CreditNoteLine><cbc:ID>1</cbc:ID><cbc:CreditedQuantity unitCode="ZZ">1</cbc:CreditedQuantity><cbc:LineExtensionAmount currencyID="PEN">50.00</cbc:LineExtensionAmount><cac:PricingReference><cac:AlternativeConditionPrice><cbc:PriceAmount currencyID="PEN">59</cbc:PriceAmount><cbc:PriceTypeCode>01</cbc:PriceTypeCode></cac:AlternativeConditionPrice></cac:PricingReference><cac:TaxTotal><cbc:TaxAmount currencyID="PEN">9.00</cbc:TaxAmount><cac:TaxSubtotal><cbc:TaxableAmount currencyID="PEN">50.00</cbc:TaxableAmount><cbc:TaxAmount currencyID="PEN">9.00</cbc:TaxAmount><cac:TaxCategory><cbc:Percent>18</cbc:Percent><cbc:TaxExemptionReasonCode>10</cbc:TaxExemptionReasonCode><cac:TaxScheme><cbc:ID>1000</cbc:ID><cbc:Name>IGV</cbc:Name><cbc:TaxTypeCode>VAT</cbc:TaxTypeCode></cac:TaxScheme></cac:TaxCategory></cac:TaxSubtotal></cac:TaxTotal><cac:Item><cbc:Description><![CDATA[Servicio de consultoria]]></cbc:Description><cac:SellersItemIdentification><cbc:ID>SRV001</cbc:ID></cac:SellersItemIdentification><cac:CommodityClassification><cbc:ItemClassificationCode>10191509</cbc:ItemClassificationCode></cac:CommodityClassification></cac:Item><cac:Price><cbc:PriceAmount currencyID="PEN">50</cbc:PriceAmount></cac:Price></cac:CreditNoteLine></CreditNote>

Reproducirlo con el binario

sunat-sdk build < fixtures/07-credit-note-partial-return.json
# {"file_name": "...", "xml": "<XML sin firmar>"}

sunat-sdk sign --cert tests/vectors/test-cert/test-cert.pem --key tests/vectors/test-cert/test-key.pem < firma.json
# firma.json: {"xml": "<XML sin firmar de la salida anterior>"}

Los pasos completos, con los entornos y las credenciales, están en la guía de inicio.