Tax free: companies must register with the REA to return VAT to foreign tourists

Companies interested in accessing the return procedure of the IGV For foreign tourists, they must register in the Register of Authorized Establishments (REA) in charge of the National Superintendency of Customs and Tax Administration (Sunat), a procedure that they can carry out with their SOL code from the entity’s website.

Companies dedicated to the sale of goods such as textiles, footwear and jewelry may register in this registry and be considered Authorized Establishments (EA) for the sale of their goods to foreign tourists and that they can request the return of the IGV when returning to their country. This benefit will be valid as long as they have been in Peru for a period of not less than two calendar days nor more than 60.

The companies registered in the REA must be affiliated with the Collaborating Entity (EC), which will be in charge of paying the IGV reimbursement. In this case, Global Blue Perú SAC, which after participating in a public tender obtained said qualification.

It should be specified that only those registered in the REA will be able to sell goods that will give the right to the refund of the IGV for foreign tourists.

How does tax free benefit foreign tourists?

This scheme consists in the fact that the foreign tourist who enters the country acquires the goods that will give the right to the refund of the IGV, receiving an electronic invoice and the proof of purchase. tax free of the Authorized Establishment.

Before leaving the country through the Jorge Chávez International Airport, you may request a refund of the IGV and, if applicable, the Sunat will verify the departure of said assets with the respective documentation. Subsequentlyyou will receive the amount that will be returned to the debit or credit card you have registered.

This benefit seeks to generate a positive impact on the tourism sector, increasing the average daily spending of foreign tourists in Peru, since in practice the return of the IGV it will work as a discount on the final price of the product and will influence your purchase decision in the Authorized Establishments.