In order to reactivate tourism and as part of the Con Punche Peru plan, the Ministry of Economy and Finance (MEF) has been promoting a measure that seeks the refund of the General Sales Tax to non-resident foreign tourists. In that line, the Sunat issued the rule that allows the issuance of physical and electronic invoices, as well as credit and debit notes to tourists from other countries, even if they do not have a RUC. This in order to facilitate the tax refund mechanism.
Observations
The recent resolution only specifies that the refund will be applied to goods purchased through authorized establishments. While in the 2020 regulation (DS no. 226-2020) it is indicated that they must be goods transferred by the tourist when leaving the country.
“The standard (2020) does not refer us to a definition of movable property, but it is understood that they are corporeal. Nor is it stated that they have to be of exclusive Peruvian production,” said Miguel Carrillo, a tax lawyer.
Without date
Although the measure is not yet in force, progress continues with the issuance of new decrees. “What is missing is a resolution from Sunat that establishes the return procedure and what will be the first operational position for it to proceed”, added Carrillo.
Source: Larepublica
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