{"id":2411,"date":"2026-04-24T13:58:49","date_gmt":"2026-04-24T13:58:49","guid":{"rendered":"https:\/\/grzasociados.com\/?p=2411"},"modified":"2026-04-24T13:58:49","modified_gmt":"2026-04-24T13:58:49","slug":"decreto-supremo-no-069-2026-ef-modifican-normas-relativas-a-la-devolucion-del-igv-a-turistas","status":"publish","type":"post","link":"https:\/\/grzasociados.com\/en\/decreto-supremo-no-069-2026-ef-modifican-normas-relativas-a-la-devolucion-del-igv-a-turistas\/","title":{"rendered":"SUPREME DECREE No. 069-2026-EF \u2013 AMENDMENTS TO REGULATIONS ON VAT (IGV) REFUNDS FOR TOURISTS"},"content":{"rendered":"<p>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.<\/p>\n<p>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.<\/p>\n<p>Definitions related to the \u201ccompliance level\u201d are also updated to align them with SUNAT\u2019s 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.<\/p>\n<p>To view the full publication, please click the following link: <a href=\"https:\/\/bit.ly\/3OocdRz\">https:\/\/bit.ly\/3OocdRz<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>El decreto modifica las reglas para que m\u00e1s negocios en el Per\u00fa puedan vender productos a turistas extranjeros con derecho a que estos recuperen el IGV al salir del pa\u00eds. [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[16],"tags":[],"class_list":["post-2411","post","type-post","status-publish","format-standard","hentry","category-informativo-tributario"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>DECRETO SUPREMO No. 069-2026-EF \u2013 MODIFICAN NORMAS RELATIVAS A LA DEVOLUCI\u00d3N DEL IGV A TURISTAS - Estudio G\u00e1lvez Risso Zegarra &amp; Asociados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/grzasociados.com\/en\/decreto-supremo-no-069-2026-ef-modifican-normas-relativas-a-la-devolucion-del-igv-a-turistas\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"DECRETO SUPREMO No. 069-2026-EF \u2013 MODIFICAN NORMAS RELATIVAS A LA DEVOLUCI\u00d3N DEL IGV A TURISTAS - Estudio G\u00e1lvez Risso Zegarra &amp; Asociados\" \/>\n<meta property=\"og:description\" content=\"El decreto modifica las reglas para que m\u00e1s negocios en el Per\u00fa puedan vender productos a turistas extranjeros con derecho a que estos recuperen el IGV al salir del pa\u00eds. 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