The payment and\/or offsetting of VAT (IGV) and the Municipal Promotion Tax (IPM) applicable to the use within the country of services provided by non-residents is regulated, as well as the payment of such taxes withheld in transactions involving purchase settlement vouchers (liquidaciones de compra).<\/p>\n
Its purpose is to link the payment or offset of the tax to the relevant payment voucher or transaction, facilitating traceability and inclusion in the Electronic Purchases Register (RCE), and reducing the possibility of inconsistencies or subsequent modifications.<\/p>\n
To this end, it is established that VAT (IGV) payment for services provided by non-residents must be made exclusively through SUNAT Virtual, following the prior filing of an informative sworn statement through a specific module, in which the information from the relevant payment voucher\u2014or, if none exists, from the transaction\u2014is reported. In addition, offsetting against the exporter\u2019s credit balance (saldo a favor del exportador) is allowed, and it is recognized that the amount paid or offset may be used as an input VAT credit in the corresponding period.<\/p>\n
Finally, the regulation introduces various regulatory and operational changes, including updates to the Declara F\u00e1cil Form 617 to link payments to payment vouchers, restrictions on certain payments made through NPS, and a reduction in the period to reverse electronic purchase settlement vouchers (liquidaciones de compra) from seven to five days.<\/p>\n
The Resolution enters into force on July 1, 2026, and applies both to future transactions and to payments made as of that date.<\/p>\n