The decree amends the rules to allow more businesses in Peru to sell products to foreign tourists who are entitled to recover VAT (IGV) upon leaving the country.
To achieve this, the prior tax compliance requirement is reduced: businesses now only need to have filed returns and paid taxes for the last six months in order to register in the authorized establishments registry. It is also clarified that non-compliance will not be considered if the payment or declaration is regularized by the next due date or if an approved installment plan is in place. Additionally, it is required that the business is not classified within the two lowest levels of tax compliance according to SUNAT.
Definitions related to the “compliance level” are also updated to align them with SUNAT’s current evaluation system. These changes aim to increase the number of businesses eligible to participate in the VAT (IGV) refund system for tourists, thereby promoting tourism.
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