The applicable provisions for requesting the VAT tax refund provided by Law No. 32434, a law that promotes the productive, competitive, and sustainable transformation of the agricultural sector with social protection toward modern agriculture, are hereby regulated.
As recalled, said regulation establishes that beneficiaries who produce and sell in the country agricultural goods included in Appendix I of the VAT and Selective Consumption Tax Law (exempt from the Tax) are entitled to a tax refund equivalent to the VAT separately stated in the payment vouchers corresponding to their acquisitions of goods, services, and construction contracts, as well as the VAT paid on their imports.
In this regard, this regulation establishes that beneficiaries must request the tax refund through Virtual Form No. 1649, “Refund Request,” via SUNAT Virtual, by accessing SUNAT Online Operations. Likewise, when the request covers two or more periods, the last period included in such request must be indicated as the applicable period.
Additionally, it is provided that the beneficiary may modify the amount stated in their request, provided that such modification is made before the notification of the resolution deciding the request takes effect, also using Virtual Form No. 1649, “Refund Request.”
Finally, it is regulated that MIDAGRI must submit to SUNAT the legal technical report and the information related to the acquisitions or imports subject to the tax refund through SUNAT’s Virtual Filing Desk or through Taxpayer Service Centers nationwide. For this purpose, the detailed list of invoices, credit notes, debit notes, credit notes, Customs Goods Declarations, and other import documents must be reported in accordance with Annexes Nos. 1 and 2 of this Superintendency Resolution.
Effective date: 22.06.2026.
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