feat(cpe): NC + ND end-to-end via sunat-direct, verified live

packages/cli/LIMITATIONS.md

@@ -24,14 +24,14 @@ If you hit something that's not documented here, open an issue.
 | Driver | Factura | Boleta | NC/ND | Guia | Resumen Diario | Comunicación Baja |
 |--------|---------|--------|-------|------|----------------|-------------------|
 | `mock` | 🔬 | 🔬 | 🔬 | 🚧 | 🚧 | 🚧 |
-| `sunat-direct` | 🔬 | 🔬 (≥S/700 individual) | 🚧 | 🚧 | ⚠️ XML verified, send blocked by WAF on test RUC | ⚠️ XML verified, untested live |
+| `sunat-direct` | 🔬 | 🔬 (≥S/700 individual) | 🔬 | ⚠️ via REST `cpe gre` (PR #7) | ⚠️ XML verified, send blocked by WAF on test RUC | ⚠️ XML verified, untested live |
 | `facturador` | 🚧 | 🚧 | 🚧 | 🚧 | 🚧 | 🚧 |
 | `nubefact` | 🚧 | 🚧 | 🚧 | 🚧 | 🚧 | 🚧 |
 | `apisperu` | 🚧 | 🚧 | 🚧 | 🚧 | 🚧 | 🚧 |
 
 ### Active limitations
 
-- **NC, ND** — driver methods throw "not yet implemented" errors. UBL builders shaped in `src/cpe/ubl/`, signer + SOAP infra reusable. Estimated 1 day each. **Future PR**.
+- **NC, ND** — ✅ shipped in PR #9 as `sunat cpe nc emit` and `sunat cpe nd emit` (sunat-direct driver). UBL builders for `CreditNote-2` / `DebitNote-2` schemas, full validation against Catálogo 09 (NC) and Catálogo 10 (ND), reuses XAdES signer + SOAP `sendBill` from PR #1. **Verified end-to-end against SUNAT beta 2026-04-29** (FC01-555 and FD01-777 both `cdrCode=0` Aceptado).
 - **Guía de Remisión Electrónica (GRE)** — ✅ shipped in PR #7 as `sunat cpe gre emit|status` (REST OAuth, NOT SOAP). Reuses XAdES signer. **However**:
   - ⚠️ Untested live (needs SUNAT_GRE_CLIENT_ID/SECRET from SOL menu URI = "GRE Emisión de Comprobantes")
   - 🚧 Only modTraslado=02 (transporte privado, emisor moves goods). Modal 01 (transporte público / carrier party) → next PR
@@ -50,6 +50,8 @@ If you hit something that's not documented here, open an issue.
 
 - ✅ `cpe factura emit --driver sunat-direct` → `cdrCode=0` Aceptado
 - ✅ `cpe boleta emit --driver sunat-direct` (≥S/700) → `cdrCode=0` Aceptado
+- ✅ `cpe nc emit --driver sunat-direct` → `cdrCode=0` Aceptado (FC01-555, PR #9)
+- ✅ `cpe nd emit --driver sunat-direct` → `cdrCode=0` Aceptado (FD01-777, PR #9)
 - ✅ Idempotency cache (re-emit same serie+numero returns cached CDR)
 
 ---

packages/cli/src/commands/cpe/index.ts

@@ -308,10 +308,38 @@ export function createCpeCommand(): Command {
 
 	nd
 		.command("emit")
-		.description("Emit a Nota de Debito. T2. STUB.")
+		.description("Emit a Nota de Debito. T2.")
 		.requiredOption("--params <json>")
+		.option("--dry-run")
 		.option("--yes")
-		.action((_, cmd) => notImplemented("nd emit", getFormat(cmd)));
+		.action(async (opts, cmd) => {
+			const format = getFormat(cmd);
+			try {
+				const input = parseNotaInput(opts.params);
+				const driver = getDriver(getDriverName(cmd));
+
+				if (opts.dryRun) {
+					const preview = await driver.previewFactura(input);
+					output(format, { json: { dryRun: true, ...preview } });
+					return;
+				}
+				if (!opts.yes) {
+					outputError("T2 emission requires --yes flag.", format);
+					return;
+				}
+
+				const result = await driver.emitNotaDebito(input);
+				audit({
+					command: "cpe nd emit",
+					args: input as unknown as Record<string, unknown>,
+					result: "success",
+					details: result as unknown as Record<string, unknown>,
+				});
+				output(format, { json: { success: true, ...result } });
+			} catch (err) {
+				outputError(err instanceof Error ? err.message : String(err), format);
+			}
+		});
 
 	const gre = cpe.command("gre").description("Guía de Remisión Electrónica (CPE tipo 09) — REST OAuth, NOT SOAP. T0/T2.");
 	cpe

packages/cli/src/cpe/drivers/sunat-direct.ts

@@ -7,8 +7,10 @@ import { getStatus, pollStatus, sendBill, sendSummary, SUNAT_ENDPOINTS_FAC } fro
 import { bajaFilenameRA, buildBajaUbl } from "../ubl/baja.ts";
 import { boletaFilename, boletaRequiresIndividualSubmission, buildBoletaUbl } from "../ubl/boleta.ts";
 import { buildFacturaUbl, facturaFilename } from "../ubl/factura.ts";
+import { buildNotaCreditoUbl, notaCreditoFilename } from "../ubl/nota-credito.ts";
+import { buildNotaDebitoUbl, notaDebitoFilename } from "../ubl/nota-debito.ts";
 import { buildResumenUbl, resumenFilename } from "../ubl/resumen.ts";
-import { validateBoleta, validateFactura } from "../validation/reglas.ts";
+import { validateBoleta, validateFactura, validateNotaCredito, validateNotaDebito } from "../validation/reglas.ts";
 import type {
 	BajaSubmitInput,
 	BajaSubmitResult,
@@ -252,12 +254,75 @@ export class SunatDirectDriver implements CpeDriver {
 		}
 	}
 
-	async emitNotaCredito(_input: NotaCreditoInput): Promise<CpeResult> {
-		throw new Error("sunat-direct: nota de credito not yet implemented. Use --driver mock.");
+	async emitNotaCredito(input: NotaCreditoInput): Promise<CpeResult> {
+		return this.emitNota(input, "07");
 	}
 
-	async emitNotaDebito(_input: NotaDebitoInput): Promise<CpeResult> {
-		throw new Error("sunat-direct: nota de debito not yet implemented. Use --driver mock.");
+	async emitNotaDebito(input: NotaDebitoInput): Promise<CpeResult> {
+		return this.emitNota(input, "08");
+	}
+
+	private async emitNota(input: NotaCreditoInput | NotaDebitoInput, tipo: "07" | "08"): Promise<CpeResult> {
+		const ctx = resolveCpeContext();
+		const errors = tipo === "07"
+			? validateNotaCredito(input as NotaCreditoInput)
+			: validateNotaDebito(input as NotaDebitoInput);
+		if (errors.length > 0) {
+			throw new Error(`Validation failed: ${errors.map((e) => `[${e.code}] ${e.message}`).join("; ")}`);
+		}
+
+		const idemKey = { emisorRuc: ctx.emisor.ruc, tipo: tipo as "07" | "08", serie: input.serie, numero: input.numero };
+		const cached = findCachedResult(idemKey);
+		if (cached) return cached;
+
+		const unsigned = tipo === "07"
+			? buildNotaCreditoUbl(input as NotaCreditoInput, { emisor: ctx.emisor })
+			: buildNotaDebitoUbl(input as NotaDebitoInput, { emisor: ctx.emisor });
+		const signed = signFacturaXml(unsigned, { pfxPath: ctx.certPath, pfxPassword: ctx.certPassword });
+		const filename = tipo === "07"
+			? notaCreditoFilename(ctx.emisor.ruc, input.serie, input.numero)
+			: notaDebitoFilename(ctx.emisor.ruc, input.serie, input.numero);
+		const hash = `sha256:${await sha256Hex(signed.xml)}`;
+
+		const auditCmd = tipo === "07" ? "cpe nc emit" : "cpe nd emit";
+		const auditArgs = {
+			serie: input.serie,
+			numero: input.numero,
+			refSerie: input.refSerie,
+			refNumero: input.refNumero,
+			tipoNota: input.tipoNota,
+			total: input.totales.total,
+		};
+		logPending(idemKey, auditCmd, auditArgs);
+
+		try {
+			const soapResult = await sendBill({
+				mode: ctx.mode,
+				wsUsername: `${ctx.emisor.ruc}${ctx.solUsuario}`,
+				wsPassword: ctx.solPassword,
+				xml: signed.xml,
+				filename,
+			});
+
+			const result: CpeResult = {
+				id: idempotencyKey(idemKey),
+				serie: input.serie,
+				numero: input.numero,
+				hash,
+				status: soapResult.cdr.accepted ? "accepted" : "rejected",
+				cdrCode: soapResult.cdr.responseCode,
+				cdrDesc: soapResult.cdr.description,
+				xml: signed.xml,
+				ts: new Date().toISOString(),
+			};
+
+			logSuccess(idemKey, auditCmd, auditArgs, result);
+			return result;
+		} catch (err) {
+			const msg = err instanceof Error ? err.message : String(err);
+			logFailure(idemKey, auditCmd, auditArgs, msg);
+			throw err;
+		}
 	}
 
 	async submitResumen(input: ResumenSubmitInput): Promise<ResumenSubmitResult> {

packages/cli/src/cpe/ubl/nota-credito.ts

@@ -0,0 +1,108 @@
+/**
+ * UBL 2.1 Nota de Crédito Electrónica builder for SUNAT (CPE tipo 07).
+ *
+ * Differences vs Factura:
+ *   - Root: <CreditNote> (NS CreditNote-2)
+ *   - Line: <CreditNoteLine> with <CreditedQuantity> instead of InvoicedQuantity
+ *   - Adds <cac:DiscrepancyResponse> with motivo (Catálogo 09)
+ *   - Adds <cac:BillingReference> pointing to the original Factura/Boleta
+ *   - Serie: FXNN (when relating to a Factura) or BXNN (when relating to a Boleta)
+ *   - Filename: {RUC}-07-{serie}-{numero}
+ *   - InvoiceTypeCode replaced by absence (CreditNote root implies tipo 07)
+ *
+ * References:
+ *   - https://cpe.sunat.gob.pe/sites/default/files/inline-files/guia+xml+nota%20de%20cr%C3%A9dito+version+2-1+1+0_0_0%20(2).pdf
+ *   - Greenter notacr2.1.xml.twig
+ */
+
+import type { NotaCreditoInput } from "../drivers/types.ts";
+import {
+	type EmisorCtx,
+	escapeXml,
+	renderCacSignature,
+	renderEmisorParty,
+	renderReceptorParty,
+	renderTaxAndTotals,
+	renderInvoiceLine,
+} from "./common.ts";
+
+export interface NotaContext {
+	emisor: EmisorCtx;
+}
+
+const NC_NS = {
+	xmlns: "urn:oasis:names:specification:ubl:schema:xsd:CreditNote-2",
+	cac: "urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2",
+	cbc: "urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2",
+	ds: "http://www.w3.org/2000/09/xmldsig#",
+	ext: "urn:oasis:names:specification:ubl:schema:xsd:CommonExtensionComponents-2",
+} as const;
+
+export function notaCreditoFilename(emisorRuc: string, serie: string, numero: number): string {
+	return `${emisorRuc}-07-${serie}-${numero}`;
+}
+
+/**
+ * Render a CreditNoteLine.
+ *
+ * The factura's renderInvoiceLine returns "<cac:InvoiceLine>...<InvoicedQuantity>...</InvoiceLine>".
+ * We post-process its output to swap the wrapper tag + quantity tag, then keep
+ * everything else (PricingReference, TaxTotal, Item, Price) identical — they
+ * are valid in the CreditNote schema unchanged.
+ */
+function renderCreditNoteLine(item: NotaCreditoInput["items"][number], idx: number, moneda: string): string {
+	const invoiceLineXml = renderInvoiceLine(item, idx, moneda);
+	return invoiceLineXml
+		.replace(/<cac:InvoiceLine>/g, "<cac:CreditNoteLine>")
+		.replace(/<\/cac:InvoiceLine>/g, "</cac:CreditNoteLine>")
+		.replace(/<cbc:InvoicedQuantity/g, "<cbc:CreditedQuantity")
+		.replace(/<\/cbc:InvoicedQuantity>/g, "</cbc:CreditedQuantity>");
+}
+
+/**
+ * Detect the SUNAT document type code of the affected document from the serie.
+ * F* → 01 (Factura), B* → 03 (Boleta).
+ */
+function tipDocAfectadoFromSerie(serie: string): "01" | "03" {
+	if (serie.startsWith("B")) return "03";
+	return "01";
+}
+
+export function buildNotaCreditoUbl(input: NotaCreditoInput, ctx: NotaContext): string {
+	const { emisor } = ctx;
+	const id = `${input.serie}-${input.numero}`;
+	const lines = input.items.map((item, idx) => renderCreditNoteLine(item, idx, input.moneda)).join("\n");
+
+	const refSerieNumero = `${input.refSerie}-${input.refNumero}`;
+	const tipDocAfectado = tipDocAfectadoFromSerie(input.refSerie);
+
+	return `<?xml version="1.0" encoding="UTF-8"?>
+<CreditNote xmlns="${NC_NS.xmlns}" xmlns:cac="${NC_NS.cac}" xmlns:cbc="${NC_NS.cbc}" xmlns:ds="${NC_NS.ds}" xmlns:ext="${NC_NS.ext}">
+    <ext:UBLExtensions>
+        <ext:UBLExtension>
+            <ext:ExtensionContent/>
+        </ext:UBLExtension>
+    </ext:UBLExtensions>
+    <cbc:UBLVersionID>2.1</cbc:UBLVersionID>
+    <cbc:CustomizationID>2.0</cbc:CustomizationID>
+    <cbc:ID>${escapeXml(id)}</cbc:ID>
+    <cbc:IssueDate>${input.fechaEmision}</cbc:IssueDate>
+    <cbc:DocumentCurrencyCode>${input.moneda}</cbc:DocumentCurrencyCode>
+    <cac:DiscrepancyResponse>
+        <cbc:ReferenceID>${escapeXml(refSerieNumero)}</cbc:ReferenceID>
+        <cbc:ResponseCode>${escapeXml(input.tipoNota)}</cbc:ResponseCode>
+        <cbc:Description><![CDATA[${input.motivo}]]></cbc:Description>
+    </cac:DiscrepancyResponse>
+    <cac:BillingReference>
+        <cac:InvoiceDocumentReference>
+            <cbc:ID>${escapeXml(refSerieNumero)}</cbc:ID>
+            <cbc:DocumentTypeCode>${tipDocAfectado}</cbc:DocumentTypeCode>
+        </cac:InvoiceDocumentReference>
+    </cac:BillingReference>
+${renderCacSignature(emisor)}
+${renderEmisorParty(emisor)}
+${renderReceptorParty(input.receptor)}
+${renderTaxAndTotals(input.totales, input.moneda)}
+${lines}
+</CreditNote>`;
+}

packages/cli/src/cpe/ubl/nota-debito.ts

@@ -0,0 +1,123 @@
+/**
+ * UBL 2.1 Nota de Débito Electrónica builder for SUNAT (CPE tipo 08).
+ *
+ * Differences vs Nota de Crédito:
+ *   - Root: <DebitNote> (NS DebitNote-2)
+ *   - Line: <DebitNoteLine> with <DebitedQuantity>
+ *   - Totales: <RequestedMonetaryTotal> instead of <LegalMonetaryTotal>
+ *   - tipoNota uses Catalog 10 (Tipo de nota de débito) instead of Catalog 09
+ *   - Filename: {RUC}-08-{serie}-{numero}
+ *
+ * Common with NC: DiscrepancyResponse + BillingReference pointing to the
+ * affected Factura/Boleta. Same emisor/receptor blocks. Same line shape
+ * apart from the wrapper tags.
+ */
+
+import type { NotaDebitoInput } from "../drivers/types.ts";
+import {
+	type EmisorCtx,
+	escapeXml,
+	renderCacSignature,
+	renderEmisorParty,
+	renderReceptorParty,
+	renderInvoiceLine,
+	fmt,
+} from "./common.ts";
+
+export interface NotaDebitoContext {
+	emisor: EmisorCtx;
+}
+
+const ND_NS = {
+	xmlns: "urn:oasis:names:specification:ubl:schema:xsd:DebitNote-2",
+	cac: "urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2",
+	cbc: "urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2",
+	ds: "http://www.w3.org/2000/09/xmldsig#",
+	ext: "urn:oasis:names:specification:ubl:schema:xsd:CommonExtensionComponents-2",
+} as const;
+
+export function notaDebitoFilename(emisorRuc: string, serie: string, numero: number): string {
+	return `${emisorRuc}-08-${serie}-${numero}`;
+}
+
+function renderDebitNoteLine(item: NotaDebitoInput["items"][number], idx: number, moneda: string): string {
+	const invoiceLineXml = renderInvoiceLine(item, idx, moneda);
+	return invoiceLineXml
+		.replace(/<cac:InvoiceLine>/g, "<cac:DebitNoteLine>")
+		.replace(/<\/cac:InvoiceLine>/g, "</cac:DebitNoteLine>")
+		.replace(/<cbc:InvoicedQuantity/g, "<cbc:DebitedQuantity")
+		.replace(/<\/cbc:InvoicedQuantity>/g, "</cbc:DebitedQuantity>");
+}
+
+function tipDocAfectadoFromSerie(serie: string): "01" | "03" {
+	if (serie.startsWith("B")) return "03";
+	return "01";
+}
+
+/**
+ * ND uses RequestedMonetaryTotal, NOT LegalMonetaryTotal. We keep the
+ * TaxTotal block identical to NC/Factura but rebuild the totals block.
+ */
+function renderTaxAndTotalsND(totales: { valorVenta: number; igv: number; total: number }, moneda: string): string {
+	const totalIgv = totales.igv;
+	const totalValor = totales.valorVenta;
+	const totalPagar = totales.total;
+	return `    <cac:TaxTotal>
+        <cbc:TaxAmount currencyID="${moneda}">${fmt(totalIgv)}</cbc:TaxAmount>
+        <cac:TaxSubtotal>
+            <cbc:TaxableAmount currencyID="${moneda}">${fmt(totalValor)}</cbc:TaxableAmount>
+            <cbc:TaxAmount currencyID="${moneda}">${fmt(totalIgv)}</cbc:TaxAmount>
+            <cac:TaxCategory>
+                <cac:TaxScheme>
+                    <cbc:ID schemeName="Codigo de tributos" schemeAgencyName="PE:SUNAT" schemeURI="urn:pe:gob:sunat:cpe:see:gem:catalogos:catalogo05">1000</cbc:ID>
+                    <cbc:Name>IGV</cbc:Name>
+                    <cbc:TaxTypeCode>VAT</cbc:TaxTypeCode>
+                </cac:TaxScheme>
+            </cac:TaxCategory>
+        </cac:TaxSubtotal>
+    </cac:TaxTotal>
+    <cac:RequestedMonetaryTotal>
+        <cbc:LineExtensionAmount currencyID="${moneda}">${fmt(totalValor)}</cbc:LineExtensionAmount>
+        <cbc:TaxInclusiveAmount currencyID="${moneda}">${fmt(totalPagar)}</cbc:TaxInclusiveAmount>
+        <cbc:PayableAmount currencyID="${moneda}">${fmt(totalPagar)}</cbc:PayableAmount>
+    </cac:RequestedMonetaryTotal>`;
+}
+
+export function buildNotaDebitoUbl(input: NotaDebitoInput, ctx: NotaDebitoContext): string {
+	const { emisor } = ctx;
+	const id = `${input.serie}-${input.numero}`;
+	const lines = input.items.map((item, idx) => renderDebitNoteLine(item, idx, input.moneda)).join("\n");
+
+	const refSerieNumero = `${input.refSerie}-${input.refNumero}`;
+	const tipDocAfectado = tipDocAfectadoFromSerie(input.refSerie);
+
+	return `<?xml version="1.0" encoding="UTF-8"?>
+<DebitNote xmlns="${ND_NS.xmlns}" xmlns:cac="${ND_NS.cac}" xmlns:cbc="${ND_NS.cbc}" xmlns:ds="${ND_NS.ds}" xmlns:ext="${ND_NS.ext}">
+    <ext:UBLExtensions>
+        <ext:UBLExtension>
+            <ext:ExtensionContent/>
+        </ext:UBLExtension>
+    </ext:UBLExtensions>
+    <cbc:UBLVersionID>2.1</cbc:UBLVersionID>
+    <cbc:CustomizationID>2.0</cbc:CustomizationID>
+    <cbc:ID>${escapeXml(id)}</cbc:ID>
+    <cbc:IssueDate>${input.fechaEmision}</cbc:IssueDate>
+    <cbc:DocumentCurrencyCode>${input.moneda}</cbc:DocumentCurrencyCode>
+    <cac:DiscrepancyResponse>
+        <cbc:ReferenceID>${escapeXml(refSerieNumero)}</cbc:ReferenceID>
+        <cbc:ResponseCode>${escapeXml(input.tipoNota)}</cbc:ResponseCode>
+        <cbc:Description><![CDATA[${input.motivo}]]></cbc:Description>
+    </cac:DiscrepancyResponse>
+    <cac:BillingReference>
+        <cac:InvoiceDocumentReference>
+            <cbc:ID>${escapeXml(refSerieNumero)}</cbc:ID>
+            <cbc:DocumentTypeCode>${tipDocAfectado}</cbc:DocumentTypeCode>
+        </cac:InvoiceDocumentReference>
+    </cac:BillingReference>
+${renderCacSignature(emisor)}
+${renderEmisorParty(emisor)}
+${renderReceptorParty(input.receptor)}
+${renderTaxAndTotalsND(input.totales, input.moneda)}
+${lines}
+</DebitNote>`;
+}