IGV refund to foreign tourists will apply from tomorrow

IGV refund to foreign tourists will apply from tomorrow

RPP Drafting

by Redacción RPP


Last month the government approved the return of the IGV to the foreign tourists who buy in Peru.

As of this May 2, the resolution that will allow the refund of the General Sales Tax (IGV) to tourists.

The Sunat approved the procedure and conditions for the “Tax Free” certificates to be issued, which will allow tourists to return a percentage of their purchases.

“The purpose of this resolution is to implement the IGV return system in favor of the touriststo which article 76 of the Law refers, which will contribute to promoting receptive tourism in the country”, they point out in Superintendency Resolution No. 000097-2023/Sunat.

In accordance with the norm, the authorized establishment issues the “Tax Free” certificates through the computer system of the collaborating entity, which generates a code that identifies them once it culminates with the entry of the respective information in the virtual form that is available on that system.

“To issue the “Tax Free” certificates, the established requirements must be met,” they point out.

It is established that among the conditions for the tourist to request the VAT refund has not exceeded the authorized time of stay in the country.

How to make the refund request?

Tourists can carry out the procedure before the collaborating entity to request the return of the IGV that has been taxed on their purchases made in authorized establishments.

“For the purposes of what is indicated in the previous paragraph, the tourist You can use the self-management kiosk or the mobile application,” they point out.

See also  VAT refund, list of beneficiaries: check if you receive the subsidy in Colombia

To request the refund, the collaborating entity must submit Virtual Form No. 1649 – Request for refund, through Sunat Virtual, using its user code and the SOL key in Sunat Online Operations

After the request is made, Sunat Online Operations automatically generates a proof of presentation, which can be printed. This certificate has the data provided by the collaborating entity and the order number assigned by the aforementioned system.

“The collaborating entity can present the request for reimbursement up to two times per month. In the event that said entity chooses to submit two reimbursement requests per month, the second request is submitted after a minimum of fifteen calendar days have elapsed since the first request was submitted,” they specified.

The request must be made within a period of 30 business days, counted from the business day following the submission of the refund request.

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