Refund of the IGV Tax Free to the tourist

Written by Wayki Trek, 19/05/2022 3:26 pm

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In order to obtain a refund of the IGV Tax Free to the tourist in our country, tourists will have to express their intention to obtain this benefit when making purchases in Peru.

The return of the general sales tax (IGV) to tourists will be carried out more easily as a measure to boost tourism and promote formalization in this sector.

Only sales made in establishments that have a tax obligation, that is, that give receipts or invoices, will give the right to this refund.

Refund of the IGV Tax Free to the tourist

For this, it will be taken into account that the refund will be applied with respect to the IGV that gives the sale of the goods acquired by the tourist in the authorized establishments.

In accordance with the amending rule, in order for the tax refund to proceed, the acquisition of the goods must have been made in an authorized establishment and within the period of stay of the tourist in the national territory.

In addition, the price of the goods must not be less than 100 soles, having to include each proof of payment for which the Tax Free certificate is issued, only goods for which it is appropriate to request a refund, details the tax expert Francisco Pantigoso, when analyzing the impact of this provision.

Tourists will have to express their intention to obtain a refund of the IGV at the time of purchase at the authorized establishment prior to the issuance of the invoice and the Tax Free certificate.

However, the request may be submitted to a collaborating entity or to the Sunat, and the latter will be in charge of controlling the exit of the country of the goods acquired by the tourist at the checkpoints set up for these purposes, the expert specifies.

The amount to be returned will be paid on the debit or credit card of the tourist whose number has been recorded in his application, and through a superintendency resolution, Sunat may set another form of return as long as it allows verifying the delivery of the refund amount. to the tourist.

In the case of refunds made through a collaborating entity, it may charge the tourist a commission for the service.

While the Tax Free certificate may be issued for several invoices issued on the same day and it will no longer be required to enter the TAM number, the date of entry into the country of the tourist, the detailed description of the goods sold, the unit price of the goods, the sale value, nor the signature of the legal representative or the authorized person, he warned.

However, in addition to the requirements for this certificate, Sunat may establish others.

The amending norm will take effect from the date on which the superintendence resolution that regulates the return procedure is in force; and in which the first enabled checkpoint is operational, the date of which will also be set by means of a superintendency resolution.


Authorized establishments – Refund of the IGV Tax Free to the tourist

Among the main provisions of the amending rule, it is specified that by means of a superintendency resolution, the necessary rules will be issued for the implementation of the Register of Authorized Establishments. 

Regarding the requirements to apply for registration on that list, they include having filed the declaration and made the full payment of the tax obligations due during the 12 months prior to the date of submission of the registration application, in the form , term and conditions established by Sunat.

In turn, not having incurred in the infractions of numeral 10 of article 175, nor in numerals 1, 5, 7 or 16 of article 177 of the Tax Code during the last 12 months prior to the date of presentation of the request.

Authorized establishments must advertise the legends ‘Tax Free Shopping’ and ‘Authorized Establishment for VAT Refund to Foreign Tourists’ in a visible place on their premises.

They will also have to request the display of the identity document that proves the quality of tourism at the time of issuance and/or delivery of the Tax Free Certificate or invoice, when it incorporates data from the Tax Free certificate.

SOURCES: https://elperuano.pe/noticia/101110-facilitan-la-devolucion-del-igv-al-turista 

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Don't be told, live it! Wayki Trek is a Tour Company in Cusco, Peru specializing in Inca Trails to Machu Picchu, Alternative Treks to Machu Picchu and tours around Cusco region, with environmental and social responsibility always as a priority

Dónde encontrarnos: Calle Quera 239 Cusco – Perú

Horario comercial: de lunes a viernes de 9:00 a 18:00 / sábados de 9:00 a 13:00 (GMT -05: 00)

Para reservas: + (51) 1-251-8796
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