IGV Refund to Tourists: SUNAT Collaborating Entity

5 October, 2021
IGV Refund to Tourists SUNAT Collaborating Entity

Through Superintendence Resolution No. 145-2021, SUNAT establishes the procedure to select a Collaborating Entity for the IGV (Impuesto General a las Ventas – General Sales Tax/VAT) refund to Tourists. 

1. IGV refund to tourists?

According to Article 76 of the Consolidated Text of the General Sales Tax and Luxury Tax Law, establishes that the IGV levied will be refunded: 

The sale of goods acquired by non-domiciled foreigners who enter the country as tourists, will be transferred abroad when returning to their country by air or sea, provided the tourist transfers them. Likewise, the refund may be made through Collaborating Entities of the Tax Administration, and these will request the Tax Administration to refund the amount reimbursed to the tourists..

2. Collaborating entities

The collaborating entities detailed in Article 76 of the Consolidated Text of the IGV Law are legal entities domiciled in the country in charge of refunding the IGV to the tourist.

To select the aforementioned entities, a public tender shall be held by a selection committee established by SUNAT (Superintendencia Nacional de Aduanas y de Administración Tributaria – National Superintendency of Customs and Tax Administration).

Likewise, the contract signed with the Collaborating Entity shall have a term of three (3) years, renewable for three (3) additional years, unless either of the parties expressly declines to do so.

It should be noted that when the Collaborating Entity loses its status, the SUNAT will notify such decision in the manner established in the respective contract, indicating the effective date and a term of not less than one hundred and eighty (180) calendar days from the notification, except for non-compliance due to abandonment of the service, in which case it will not be necessary to grant such term.       

The Regulation also states that if the Collaborating Entity decides to voluntarily cease to have such status, it must notify SUNAT in the manner established in the respective contract not less than one hundred and eighty (180) calendar days prior to the proposed date to terminate its services.

3. Effectiveness

This resolution is effective as of October 4, 2021.
For further details on the regulation, please click here.

Source: El Peruano 05/10/21