They approve making online purchases from Tacna without VAT: see the list of products

Executive Branch regulates the implementation of online purchases from Tacna without general sales tax (IGV). Last Saturday, December 30, Supreme Decree No. 007-2023-MINCETUR was published, to which some modifications were made to the Regulations of the Free Trade Zone and Commercial Zone Law of Tacna (ZofraTacna). And Supreme Decree No. 324-2023-EF was also issued, which modifies the list of items that can be traded.

It must be remembered that this regulation is from the law No. 31543published in August 2022, which allows natural persons in the country to acquire various assets from the Tacna commercial areathrough electronic commerce, without being taxed with the VAT, municipal promotion tax (IPM) and Selective Consumption Tax (ISC), and other taxes created and to be created that tax sales operations, with the exception of the income (IR).

Since when will it be possible to buy online from Tacna without VAT?

The 2 decrees indicate that they will begin to apply 90 days after being published. That is to say, Starting in April 2024, e-commerce in this region of Peru will be able to adhere to the new regulations.

What products can be sold online without VAT from Tacna?

Here, we present the list of products that you can buy through e-commerce at ZofraTacna, with the advantage of not having to pay the 18% VAT surcharge and other taxes.

SECTION A1: The following products from Section A1 can be purchased once a year:

• Laptop, tablet or notebook
• TV.

SECTION A: Section A products can be purchased up to three times a year:

• Clothing for personal use, with a limit of six units of underwear and three units of outer clothing.
• Toiletries, cosmetics (including perfumes) for personal use worth up to two hundred US dollars.
• Objects for personal use and decorative items worth up to two hundred US dollars.
• Medications for personal use worth up to one hundred US dollars.
• Books, magazines and documents in general, up to four units in total.
• A camera with up to five rolls of film or a memory medium.
• Suitcases, purses, bags and other commonly used containers, up to four units in total.
• Two pairs of footwear for personal use.

SECTION B: The purchase of Section B products must not exceed a total of three thousand US dollars per year. Includes:

• A video recorder or image and sound recorder/player with amplifier and speakers.
• Five cassettes for video recorder.
• Sound equipment such as a radio cassette, record player, mini-component, or sound system.
• Electronic items for vehicles.
• Optical drives, flash drives, memory cards, or an external hard drive.
• A portable radio.
• A microwave oven.
• Typewriters, portable electronic calculators.
• Personal computers, monitors, CPUs.
• Camcorders with up to five cassettes or a memory medium.
• Musical instruments.
• Portable electric hair dryers, brushes or straighteners.
• Electric shavers.
• Children’s toys worth up to two hundred and fifty US dollars.
• Sports items worth up to three hundred US dollars.
• Other special items on the Zofratacna treatment list with a total value not exceeding three hundred US dollars, intended for personal use or as a gift, provided they are not for trade.
• A multimedia video projector.
• A videogame.
• A fax, printer, copier, scanner, or a machine that performs two or more of these functions.
• A telephone or mobile phone.
• A UPS (Uninterruptible Power Supply) worth up to two hundred US dollars.
• A video surveillance system worth up to two hundred US dollars.

What is Zofratacna?

The Tacna Commercial Zone is one of the two systems managed by Zofratacna (Free Zone and Tacna Commercial Zone), which was created more than 31 years ago with the objective of formalizing the entry of goods from abroad through the country’s southern border. , as well as boost commercial activities and logistical, industrial and other services linked to the use of technology.