The National Superintendence of Customs and Tax Administration (Sunat) Modified the Regulation of Proof of Payment and the regulations on electronic issuance to allow the issuance of invoices to tourists.
Resolution No. 000005-2023/SUNAT seeks to implement the return of the IGV to tourists, for which the Authorized Establishments can issue invoices to tourists who do not have a RUC number in the sale of goods in the country. credit and debit notes linked to them.
For this purpose, the issuance of invoices for the sale of goods carried out by Authorized Establishments “to non-resident foreigners who enter the country as tourists, who are taken abroad upon return to their country by air or sea, will be allowed. as long as the tourist himself transports them”.
As for the electronic invoice for non-residents, Sunat explains that the requirement to record the RUC number of the purchaser or user will be exempted. If applicable, the names and surnames, name or company name of the purchaser or user must be entered.
Source: Larepublica
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