- Peru’s National Tax Agency clarifies the scope of the VAT Early Recovery Special Regime
- The regime is a VAT refund mechanism for investment projects in their pre-productive phase
- It allows companies to recover VAT on qualifying goods and services before generating taxable income
- Report 000041-2025-SUNAT/7T0000 confirms services invoiced before authorization may be included if the pre-productive phase had begun
- This interpretation helps companies recover VAT on services acquired early in project development
- It improves liquidity and encourages investment in long-term infrastructure
Source: taxand.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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