SUNAT analyzes whether the VAT (IGV) non-applicability provided for in item (w) of Article 2 of the VAT (IGV) Law applies where, under a turnkey, lump-sum works contract entered into with a non-resident, the client seeks to assume the status of importer of the goods supplied by the contractor.<\/p>\n
Scope of the VAT (IGV) non-applicability in turnkey works contracts<\/strong><\/p>\n Item (w) of Article 2 of the VAT (IGV) Law provides that the importation of goods is not subject to such tax when:<\/p>\n In addition, to apply this non-applicability, the contract information, the transactions, and the details of the goods to be brought into the country must be reported to SUNAT.<\/p>\n Scenario where the client imports the goods<\/strong><\/p>\n The VAT (IGV) non-applicability on the importation of goods applies only when:<\/p>\n\n