The National Superintendency of Customs and Tax Administration (SUNAT) has established a new regulatory framework governing the payment and/or offset of the General Sales Tax (IGV) applicable to the use of services provided by non-residents, as well as the IGV withheld in transactions involving a purchase settlement.
This measure addresses the need to strengthen the traceability of transactions and improve the quality of information recorded in the tax administration’s electronic systems.
Key Changes
One of the most significant aspects is the implementation of a mechanism that links IGV payment directly to the payment receipt or the transaction that generated it. To this end, there is now an obligation to first file an Informative Affidavit through a new module available on SUNAT Online Operations.
Likewise, the tax payment must be made exclusively via Virtual Form No. 1662, generated through SUNAT Virtual, eliminating the possibility of using other means not directly linked to the transaction.
In the case of exporters, the option to offset the VAT against the credit balance subject to the benefit remains, but now under conditions that allow for the clear identification of the related transaction.
Improvements in control and electronic record-keeping
The regulation introduces the “Module for Information on Non-Direct Debit Payment Receipts,” which will allow for the recording and consultation of information related to these transactions, facilitating their automatic inclusion in the Electronic Purchase Registry (RCE) within the SIRE.
With this, SUNAT seeks to reduce inconsistencies, avoid duplication, and minimize the need for subsequent adjustments by the taxpayer.
Changes to purchase settlements
Additionally, the treatment of VAT withheld in transactions with purchase settlements is modified, establishing that its payment must also be linked to the respective receipt through the system.
Another important change is the reduction of the deadline for reversing an electronic purchase settlement, which is reduced from seven (7) to five (5) calendar days, thereby limiting the possibility of subsequent modifications and reinforcing the consistency of the reported information.
Implications for taxpayers
These provisions represent a significant change in the management of VAT in transactions with non-residents. Companies must adapt their internal processes to comply with the new requirements, particularly regarding the generation, recording, and validation of information prior to making the tax payment.
Timely and accurate compliance with these obligations will be key to ensuring the use of tax credits and avoiding tax liabilities.
Conclusion
Superintendency Resolution No. 000047-2026/SUNAT marks a step toward a more digital, traceable, and controlled tax system. In this new environment, proper information management and the alignment of internal processes with SUNAT’s systems will be critical for efficient compliance.
Source: MINJUS