- SUNAT has introduced a new VAT compliance framework for cross-border services from non-residents.
- Taxpayers must file an electronic informational return identifying the related transaction or payment before paying VAT online.
- The new system links the VAT payment directly to the underlying service and uses a dedicated SUNAT portal module, limiting traditional payment channels.
- VAT paid, or offset against exporters’ credits, can be treated as input VAT in the payment period.
- The measure is meant to improve traceability, support the electronic purchase ledger (RCE), and reduce manual adjustments.
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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