Ejemplos / Nota de débito (08)

Nota de débito por aumento en el valor

Nota de débito que aumenta el valor del comprobante original (motivo 02).

1. Entrada

El comprobante en JSON, tal como está en fixtures/08-debit-note-value-increase.json.

{
  "kind": "note",
  "ubl_version": "2.1",
  "document_type": "08",
  "series": "FD01",
  "number": "1",
  "issue_date": "2026-10-15T10:30:00-05:00",
  "currency": "PEN",
  "note": {
    "reason_code": "02",
    "reason": "AUMENTO EN EL VALOR",
    "affected_document_type": "01",
    "affected_document_number": "F001-2"
  },
  "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": "100.00",
    "igv": "18.00",
    "total_taxes": "18.00",
    "sale_value": "100.00",
    "subtotal": "118.00",
    "payable": "118.00"
  },
  "lines": [
    {
      "unit": "NIU",
      "quantity": "1",
      "product_code": "AJU001",
      "sunat_product_code": "10191509",
      "description": "Ajuste de precio por mayor valor",
      "unit_value": "100.00",
      "igv_base": "100.00",
      "igv_rate": "18.00",
      "igv": "18.00",
      "affectation": "10",
      "total_taxes": "18.00",
      "unit_price": "118.00",
      "line_value": "100.00"
    }
  ],
  "legends": [
    {
      "code": "1000",
      "value": "SON CIENTO DIECIOCHO CON 00/100 SOLES"
    }
  ]
}

2. XML sin firmar

Mostrar el XML sin firmar (5,018 caracteres)

<?xml version="1.0" encoding="utf-8"?><DebitNote xmlns="urn:oasis:names:specification:ubl:schema:xsd:DebitNote-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>FD01-1</cbc:ID><cbc:IssueDate>2026-10-15</cbc:IssueDate><cbc:IssueTime>10:30:00</cbc:IssueTime><cbc:Note languageLocaleID="1000"><![CDATA[SON CIENTO DIECIOCHO CON 00/100 SOLES]]></cbc:Note><cbc:DocumentCurrencyCode>PEN</cbc:DocumentCurrencyCode><cac:DiscrepancyResponse><cbc:ReferenceID>F001-2</cbc:ReferenceID><cbc:ResponseCode>02</cbc:ResponseCode><cbc:Description>AUMENTO EN EL VALOR</cbc:Description></cac:DiscrepancyResponse><cac:BillingReference><cac:InvoiceDocumentReference><cbc:ID>F001-2</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">18.00</cbc:TaxAmount><cac:TaxSubtotal><cbc:TaxableAmount currencyID="PEN">100.00</cbc:TaxableAmount><cbc:TaxAmount currencyID="PEN">18.00</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:RequestedMonetaryTotal><cbc:LineExtensionAmount currencyID="PEN">100.00</cbc:LineExtensionAmount><cbc:TaxInclusiveAmount currencyID="PEN">118.00</cbc:TaxInclusiveAmount><cbc:PayableAmount currencyID="PEN">118.00</cbc:PayableAmount></cac:RequestedMonetaryTotal><cac:DebitNoteLine><cbc:ID>1</cbc:ID><cbc:DebitedQuantity unitCode="NIU">1</cbc:DebitedQuantity><cbc:LineExtensionAmount currencyID="PEN">100.00</cbc:LineExtensionAmount><cac:PricingReference><cac:AlternativeConditionPrice><cbc:PriceAmount currencyID="PEN">118</cbc:PriceAmount><cbc:PriceTypeCode>01</cbc:PriceTypeCode></cac:AlternativeConditionPrice></cac:PricingReference><cac:TaxTotal><cbc:TaxAmount currencyID="PEN">18.00</cbc:TaxAmount><cac:TaxSubtotal><cbc:TaxableAmount currencyID="PEN">100.00</cbc:TaxableAmount><cbc:TaxAmount currencyID="PEN">18.00</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[Ajuste de precio por mayor valor]]></cbc:Description><cac:SellersItemIdentification><cbc:ID>AJU001</cbc:ID></cac:SellersItemIdentification><cac:CommodityClassification><cbc:ItemClassificationCode>10191509</cbc:ItemClassificationCode></cac:CommodityClassification></cac:Item><cac:Price><cbc:PriceAmount currencyID="PEN">100</cbc:PriceAmount></cac:Price></cac:DebitNoteLine></DebitNote>

3. Firma

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

DigestValue: ejodj0p7oPvDbvkvTQ+KQcEMJjI=
SignatureValue: couSS58UqkFSHozd7wehsAt4Jcx8CQ4sZS/2bu32rzG8Ls2NVOHRXl690KYtSOZTHiI1tzK0SIGnLU4UVgXP/vb+EmGDifuFmqSkitAfi2GYFfaQy9j9Fn/ESflXbGXmIYFTPp/Kwn2+r5Yyo7j4zbHKtKVA+5ryA9ZH1h862wi2mUveXspQtOAbRcCfuJEBeWqUCSC/snXdtVDwLEXcYfAs/EsBArVbtQMBIUgPY5uwgqd68xypCD3pJGFd6hj8sUMURZEc6mUsMeYSrKxWDvX1v2On5GAjjFr+jyBAX3uj2508Nm8QmM08RXDaoY5J60+F7Q6AOfEkGDEHEXg2OA==

Mostrar el XML firmado

<?xml version="1.0" encoding="utf-8"?>
<DebitNote xmlns="urn:oasis:names:specification:ubl:schema:xsd:DebitNote-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>ejodj0p7oPvDbvkvTQ+KQcEMJjI=</ds:DigestValue></ds:Reference></ds:SignedInfo><ds:SignatureValue>couSS58UqkFSHozd7wehsAt4Jcx8CQ4sZS/2bu32rzG8Ls2NVOHRXl690KYtSOZTHiI1tzK0SIGnLU4UVgXP/vb+EmGDifuFmqSkitAfi2GYFfaQy9j9Fn/ESflXbGXmIYFTPp/Kwn2+r5Yyo7j4zbHKtKVA+5ryA9ZH1h862wi2mUveXspQtOAbRcCfuJEBeWqUCSC/snXdtVDwLEXcYfAs/EsBArVbtQMBIUgPY5uwgqd68xypCD3pJGFd6hj8sUMURZEc6mUsMeYSrKxWDvX1v2On5GAjjFr+jyBAX3uj2508Nm8QmM08RXDaoY5J60+F7Q6AOfEkGDEHEXg2OA==</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>FD01-1</cbc:ID><cbc:IssueDate>2026-10-15</cbc:IssueDate><cbc:IssueTime>10:30:00</cbc:IssueTime><cbc:Note languageLocaleID="1000"><![CDATA[SON CIENTO DIECIOCHO CON 00/100 SOLES]]></cbc:Note><cbc:DocumentCurrencyCode>PEN</cbc:DocumentCurrencyCode><cac:DiscrepancyResponse><cbc:ReferenceID>F001-2</cbc:ReferenceID><cbc:ResponseCode>02</cbc:ResponseCode><cbc:Description>AUMENTO EN EL VALOR</cbc:Description></cac:DiscrepancyResponse><cac:BillingReference><cac:InvoiceDocumentReference><cbc:ID>F001-2</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">18.00</cbc:TaxAmount><cac:TaxSubtotal><cbc:TaxableAmount currencyID="PEN">100.00</cbc:TaxableAmount><cbc:TaxAmount currencyID="PEN">18.00</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:RequestedMonetaryTotal><cbc:LineExtensionAmount currencyID="PEN">100.00</cbc:LineExtensionAmount><cbc:TaxInclusiveAmount currencyID="PEN">118.00</cbc:TaxInclusiveAmount><cbc:PayableAmount currencyID="PEN">118.00</cbc:PayableAmount></cac:RequestedMonetaryTotal><cac:DebitNoteLine><cbc:ID>1</cbc:ID><cbc:DebitedQuantity unitCode="NIU">1</cbc:DebitedQuantity><cbc:LineExtensionAmount currencyID="PEN">100.00</cbc:LineExtensionAmount><cac:PricingReference><cac:AlternativeConditionPrice><cbc:PriceAmount currencyID="PEN">118</cbc:PriceAmount><cbc:PriceTypeCode>01</cbc:PriceTypeCode></cac:AlternativeConditionPrice></cac:PricingReference><cac:TaxTotal><cbc:TaxAmount currencyID="PEN">18.00</cbc:TaxAmount><cac:TaxSubtotal><cbc:TaxableAmount currencyID="PEN">100.00</cbc:TaxableAmount><cbc:TaxAmount currencyID="PEN">18.00</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[Ajuste de precio por mayor valor]]></cbc:Description><cac:SellersItemIdentification><cbc:ID>AJU001</cbc:ID></cac:SellersItemIdentification><cac:CommodityClassification><cbc:ItemClassificationCode>10191509</cbc:ItemClassificationCode></cac:CommodityClassification></cac:Item><cac:Price><cbc:PriceAmount currencyID="PEN">100</cbc:PriceAmount></cac:Price></cac:DebitNoteLine></DebitNote>

Reproducirlo con el binario

sunat-sdk build < fixtures/08-debit-note-value-increase.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.