- Peru’s National Superintendency of Customs and Tax Administration (SUNAT) has established a procedure for refunding the general sales tax (IGV) to tourists through the publication of Resolution 097-2023.
- This follows Supreme Decree No. 226-2020-EF which incorporated tax refunds for tourists who are foreign natural persons not domiciled in the country and stay for no more than 60 days. SUNAT also modified the rules on electronic issuance and payment vouchers to allow for the issuance of invoices to tourists entering the country.
- Tourists can initiate the VAT refund procedure by entering their identity document into a self-management kiosk or mobile application at international air or sea terminals and selecting certificates for the goods they purchased.
- The system assigns a red or green channel, with red requiring tourists to show their identity document, goods purchased, and electronic invoices to SUNAT staff, while green validates the credit or debit card number for IGV refund payment.
- The payment will be made within five calendar days, deducting the commission charged by the collaborating entity for this service.
Source Sovos
