- SUNAT clarified that Peru’s VAT exemption for education services applies only to institutions officially recognized within the national education system under the Ministry of Education.
- Civil aviation training centers (CIACs) are not considered educational institutions for VAT purposes, even if authorized by the aviation authority.
- Therefore, pilot training services provided by CIACs are subject to VAT.
- SUNAT reaffirmed a strict, sector-based interpretation of the exemption under Supreme Decree No. 046-97-EF.
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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