The regulation approves the list of entities that may be exempted from the General Sales Tax (IGV) perception regime.
The exclusion applies to sales transactions covered by this regime when the customer is included in the list and a payment receipt is issued that entitles the customer to an input tax credit.
Likewise, it provides that the list must be published on the digital platform of the Ministry of Economy and Finance no later than the last business day of September 2026, and that it will take effect from the first calendar day of the month following its publication.
Effective date: October 1, 2026.
To view the full publication, click the following link: https://busquedas.elperuano.pe/dispositivo/NL/2559612-2