envioSunat.php

<?php $xmlsunat = file_get_contents("20552543549-09-TF01-1.zip");
$base64 = base64_encode($xmlsunat);
try{
    $client = new SoapClient('https://e-beta.sunat.gob.pe/ol-ti-itemision-guia-gem-beta/billService?wsdl');
    $res = $client->sendBill(array(
      'fileName' => '20552543549-09-TF01-1.zip',
      'contentFile' => $base64,
      'partyType' => 'ns1:billService'
    ));
} catch (SoapFault $e){
    echo '<pre>';
    print_r($client);
    echo '</pre>';
    // or other error handling
} ?>