Peru IGV (Impuesto General a las Ventas) Skill v2.0

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Section 1 — Quick reference

Field	Value
Country	Peru (República del Perú)
Tax	IGV — Impuesto General a las Ventas (18% = 16% IGV + 2% IPM — Impuesto de Promoción Municipal)
Currency	PEN (Peruvian Sol — S/)
Standard rate	18% (16% IGV + 2% IPM)
Reduced rate	None (single 18% rate in general)
Zero rate	0% (exports of goods and services)
Exempt	Financial services, insurance, medical services, education, residential rent (some), basic foodstuffs (Apéndice I), agricultural goods, international transport
Registration threshold	No general threshold — any business making taxable supplies must register; however Nuevo RUS and RER for small businesses have simplified obligations
Tax authority	SUNAT (Superintendencia Nacional de Aduanas y de Administración Tributaria)
Filing portal	SUNAT Operaciones en Línea (SOL) — https://www.sunat.gob.pe
Return form	PDT 621 — Declaración Mensual de IGV — Renta 3ra Categoría
Filing frequency	Monthly
Deadline	Varies by RUC last digit (8th–22nd of following month per SUNAT calendar)
e-Invoice	CPE (Comprobante de Pago Electrónico) mandatory for most businesses (factura electrónica, boleta electrónica)
RUC	Registro Único de Contribuyentes — 11-digit Peruvian taxpayer ID
Contributor	Open Accountants Community
Validated by	Pending — requires sign-off by Peru-licensed CPC (Contador Público Colegiado)
Skill version	2.0

Key PDT 621 fields

Field	Meaning
Casilla 100	Net taxable sales (base imponible ventas)
Casilla 105	IGV on sales (débito fiscal)
Casilla 107	Export sales (0%)
Casilla 109	Exempt sales
Casilla 120	Net taxable purchases
Casilla 125	IGV on purchases (crédito fiscal)
Casilla 140	Retenciones y percepciones a favor
Casilla 189	IGV payable (105 − 125 − 140; if positive)
Casilla 190	Saldo a favor (excess credit c/f)

Conservative defaults

Ambiguity	Default
Unknown rate on a sale	18% standard
Unknown whether Apéndice I exempt	18% until confirmed in exempt list
Unknown whether export documentation complete	Treat as domestic 18%
Unknown business-use % (vehicle, phone, home)	0% input credit
Unknown whether CPE (e-invoice) issued	No input credit until confirmed
Foreign digital service (B2B)	18% — foreign provider registers under SUNAT simplified scheme (from 2024)
Nuevo RUS supplier	No IGV credit (they do not charge IGV)

Red flag thresholds

Threshold	Value
HIGH single transaction	S/ 100,000
HIGH tax delta on single conservative default	S/ 18,000
MEDIUM counterparty concentration	>40% of output or input
MEDIUM conservative default count	>4 per return
LOW absolute net IGV position	S/ 200,000

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Section 2 — Required inputs and refusal catalogue

Required inputs

Before starting any Peru IGV work, obtain:

1. RUC (11-digit) and SUNAT inscription certificate
2. Monthly bank statements in PEN (all business accounts)
3. CPE (Comprobante de Pago Electrónico) — Facturas Electrónicas issued (XML from OSE/SOL)
4. CPE received from suppliers (XML or PDF with hash and SUNAT validation)
5. Prior month PDT 621 (for saldo a favor and retenciones carried forward)
6. Import customs declarations (DAM — Declaración Aduanera de Mercancías) for imports
7. Retenciones y percepciones certificates

Refusal catalogue

Refuse and escalate to a CPC for:

• Prorrata del crédito fiscal (partial exemption for mixed businesses)
• IGV on real estate / first sale of construction
• Sistema de Pago de Obligaciones Tributarias (SPOT / detracciones) — complex for certain sectors
• IGV retenciones as an agent (retención agent obligations)
• IGV percepciones (advance IGV collection — fuel, imports)
• Export IGV refund (drawback / recuperación anticipada)
• Free trade zones (Zonas Francas de Tacna, etc.)
• Non-resident digital service compliance (newer 2024 rules — complex)

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Section 3 — Supplier pattern library

3.1 Banking and financial services

Supplier	Typical description	IGV rate	Input credit
BCP (Banco de Crédito del Perú)	Bank fees, wire transfers	Exempt	No
BBVA Perú	Account maintenance, loans	Exempt	No
Interbank	Commercial banking fees	Exempt	No
Scotiabank Perú	Business banking	Exempt	No
BanBif	Corporate banking	Exempt	No
Yape (BCP)	Mobile payments	Exempt (payment service)	No
Plin (Interbank/BBVA/Scotiabank)	P2P payments	Exempt	No
VisaNet Perú	Card processing	18%	Yes
Niubiz (VisaNet renamed)	POS terminal	18%	Yes
Culqi	Digital payment gateway	18%	Yes

3.2 Electricity and utilities

Supplier	Typical description	IGV rate	Input credit
Luz del Sur (Enel)	Electricity — Lima Sur	18%	Yes (business)
Enel Distribución Perú (formerly Edelnor)	Electricity — Lima Norte	18%	Yes (business)
Hidrandina	Electricity — La Libertad/Ancash	18%	Yes (business)
Electrosur	Electricity — Tacna/Moquegua	18%	Yes
SEDAPAL	Water — Lima	18%	Yes (business)
Gas Natural Fenosa (Cálidda)	Natural gas — Lima	18%	Yes

3.3 Telecommunications

Supplier	Typical description	IGV rate	Input credit
Entel Perú	Mobile, broadband	18%	Yes (business use)
Movistar Perú (Telefónica)	Mobile, fixed, ADSL	18%	Yes (business use)
Claro Perú	Mobile, internet, TV	18%	Yes (business use)
Bitel	Mobile — budget carrier	18%	Yes
Win (Winncompany)	Fiber internet — Lima	18%	Yes

3.4 Transport and travel

Supplier	Typical description	IGV rate	Input credit
LATAM Perú	Domestic flights	18%	Yes
LATAM Perú	International flights	0% (export)	No
Sky Airline Perú	Domestic	18%	Yes
Star Perú	Domestic regional	18%	Yes
Metropolitano (Lima BRT)	Bus rapid transit	Exempt	No
Metro de Lima (líneas 1, 2)	Metro	Exempt	No
Uber Perú	Ride-hailing	18%	Yes (business use)
InDriver Perú	Ride-hailing	18%	Yes
Cruz del Sur (intercity bus)	Long-distance bus	Exempt	No

3.5 Logistics and courier

Supplier	Typical description	IGV rate	Input credit
Olva Courier	Domestic courier	18%	Yes
Urbano Express	Domestic courier	18%	Yes
DHL Perú	International courier	0% (export) / 18% (domestic)	Yes
FedEx Perú	International courier	0% / 18%	Yes
MiBanco (business loan)	Financial service	Exempt	No
Serpost	State postal	18%	Yes

3.6 Fuel

Supplier	Typical description	IGV rate	Input credit
Primax	Fuel stations	18% (+ ISC impuesto selectivo)	Yes (business vehicles)
Pecsa (Petroperú)	Fuel	18%	Yes
Repsol Perú	Fuel, lubricants	18%	Yes

3.7 Retail and office supplies

Supplier	Typical description	IGV rate	Input credit
Wong / Metro (Cencosud)	Supermarket — mixed	18% / exempt food mix	Partial
Plaza Vea (InRetail)	Supermarket	18% / exempt mix	Partial
Tottus (Falabella)	Supermarket	18% / exempt mix	Partial
Sodimac Perú	Hardware, home	18%	Yes
Office Depot Perú	Office supplies	18%	Yes
Falabella Perú (retail)	Department store	18%	Yes

3.8 Software and digital services

Supplier	Typical description	IGV rate	Input credit
Contasimple Perú	Cloud accounting	18%	Yes
Alegra Perú	Invoicing, accounting	18%	Yes
Facturador SUNAT	Free SUNAT e-invoice tool	Free — no IGV	N/A
Efact (OSE provider)	CPE electronic issuance	18%	Yes
Microsoft Perú (Azure, M365)	Cloud — B2B	18% (SUNAT-registered foreign)	Yes
Google Perú (Workspace, Ads)	Digital — B2B	18% (SUNAT-registered)	Yes
Zoom Perú	Video — B2B	18%	Yes
AWS Perú	Cloud — B2B	18%	Yes

3.9 Professional services

Supplier	Typical description	IGV rate	Input credit
CPC (Contador Público Colegiado)	Accounting, audit, tax	18%	Yes
Estudio de abogados	Legal	18%	Yes
Agencia de publicidad	Advertising	18%	Yes
Consultora empresarial	Management consulting	18%	Yes
Notaría	Notarial services	18%	Yes

3.10 Insurance

Supplier	Typical description	IGV rate	Input credit
Rimac Seguros	All lines	Exempt	No
Pacífico Seguros	Business, health	Exempt	No
La Positiva	Property, motor	Exempt	No
Mapfre Perú	All lines	Exempt	No

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Section 4 — Worked examples

Example 1 — Standard IGV on consulting

Scenario: Lima IT firm issues Factura Electrónica to Peruvian corporate.

Bank statement line (BCP format):

Fecha       : 15/04/2025
Operación   : Abono — Transferencia Interbancaria
Descripción : EMPRESA TECH SAC — FACT ELEC B001-00004123 HONORARIOS TI
Importe     : +S/ 590.000,00
Saldo       : S/ 2.590.000,00

Working:

• Factura Electrónica: net S/ 500,000 + IGV 18% S/ 90,000 = S/ 590,000
• Return entry: Casilla 100 — S/ 500,000 | Casilla 105 (débito fiscal): S/ 90,000

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Example 2 — Export of services (0%)

Scenario: Peruvian software firm exports SaaS to US client — USD wire.

Bank statement line (BBVA Perú format):

Fecha       : 20/04/2025
Tipo        : Abono — Transferencia Internacional
Descripción : TECH CORP USA — SOFTWARE LICENSE Q1 2025
Importe     : +S/ 1.850.000,00 (USD 500.000)

Working:

• Export of service to foreign entity — 0% IGV
• Issue Factura de Exportación Electrónica (tipo 09)
• Return entry: Casilla 107 — S/ 1,850,000 | IGV: S/ 0

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Example 3 — Electricity bill (business)

Scenario: Lima office — Luz del Sur bill for April 2025.

Bank statement line (Interbank format):

Fecha       : 25/04/2025
Tipo        : Débito — Pago de Servicios
Descripción : LUZ DEL SUR SAA — SUMINISTRO 1234567 ABR 2025
Importe     : -S/ 47.200,00

Working:

• CPE: net S/ 40,000 + IGV 18% S/ 7,200 = S/ 47,200
• 100% business — full input credit
• Return entry: Casilla 120 — S/ 40,000; Casilla 125: S/ 7,200

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Example 4 — Detracción (SPOT) on construction services

Scenario: Company contracts construction services — subject to SPOT detracción.

Bank statement line (Scotiabank format):

Fecha       : 05/04/2025
Tipo        : Cargo — Depósito Detracción
Descripción : DETRACCION CONST SERV — BANCO NACION CTA DETR 00-12345
Importe     : -S/ 60.000,00

Working:

• Construction services subject to 4% SPOT detracción
• Total contract S/ 1,500,000 inc IGV × 4% = S/ 60,000 deposited to supplier's Banco de la Nación SPOT account
• Supplier can only access IGV credit after SUNAT verification
• Escalate to CPC — SPOT is complex; this example shows the detracción payment

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Example 5 — Nuevo RUS supplier (no IGV)

Scenario: Small supplier (Nuevo RUS) provides printing services.

Bank statement line (BCP format):

Fecha       : 12/04/2025
Tipo        : Débito — Transferencia
Descripción : IMPRENTA RAPIDEZ — BOLETA VENTA 001-00001234
Importe     : -S/ 3.500,00

Working:

• Nuevo RUS supplier issues Boleta de Venta (not Factura) — does not charge IGV
• Input credit: S/ 0 — Nuevo RUS businesses are not IGV-registered
• Record as expense S/ 3,500; no IGV credit

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Example 6 — Monthly return summary

Scenario: Trading company — April 2025.

Item	Net (PEN)	IGV (PEN)
Domestic taxable sales	2,000,000	360,000
Export sales (0%)	500,000	0
Exempt sales (Apéndice I)	200,000	0
Total Output	2,700,000	360,000
Input IGV on purchases	1,200,000	216,000
Retenciones received	—	25,000
Total Input		241,000
Net IGV payable		119,000

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Section 5 — Tier 1 rules (compressed)

Rate assignment:

• 18% (16% + 2% IPM): all goods and services not specifically exempt
• 0%: exports of goods (DAM exportación), services exported to non-residents consumed outside Peru
• Exempt (Apéndice I — LIGV): basic unprocessed foods, agricultural goods, fishing, certain medical supplies, educational materials, international transport services

Input credit:

• Credit allowed on 18% purchases for taxable activities with valid CPE (Factura Electrónica)
• No credit on Boleta de Venta (B2C receipt) or Nuevo RUS suppliers
• Prorrata: if mixed taxable/exempt business — proportional calculation required (escalate)
• Retenciones: 3% withheld by designated retención agents from certain suppliers; offsets payable
• Percepciones: 2%/1% advance IGV on imports and fuel — credit against payable
• SPOT (Detracciones): complex sector-specific system — escalate

Filing mechanics:

• File PDT 621 monthly via SUNAT SOL; deadline varies by RUC last digit
• CPE mandatory — factura electrónica for B2B (with RUC); boleta electrónica for B2C
• Saldo a favor carries forward; export refund via SUNAT after filing

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Section 6 — Tier 2 catalogue (genuinely data-unknowable items)

Item	Why unknowable	What to ask
Apéndice I exemption	List is specific — product must be exactly named	"What is the product HS code/description? Need to match against Apéndice I list."
Fuel — business vs personal	IGV credit only for business vehicles	"Is vehicle in company's name? What % business use?"
SPOT detracción obligation	Complex — depends on sector, amount, and type	"What is the service/goods type and contract amount? Escalate to CPC."
Supplier regime	Nuevo RUS (no credit) vs Régimen MYPE Tributario (credit OK)	"Confirm supplier's SUNAT regime from SOL portal."
Export qualification	Service must be consumed outside Peru	"Client location and evidence of offshore consumption?"
Mixed residential/commercial	Residential rent exempt; commercial 18%	"Is the property lease for residential or commercial use?"

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Section 7 — Excel working paper

Columns: Date | Supplier/Customer | RUC | CPE Series/No. | CPE Type | Net (PEN) | IGV 18% (PEN) | In/Out | Export? | Exempt? | Detracción? | Tier 2 flag | Notes

Tab structure:

1. Output_Sales — CPE issued (facturas electrónicas)
2. Input_Purchases — CPE received
3. Retenciones_Percepciones — withholding credits
4. PDT621_Summary — monthly return totals
5. Tier2_Items — awaiting client response

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Section 8 — Bank statement reading guide

BCP format

Fecha       : 15/04/2025
Operación   : Abono — Transferencia Interbancaria
Descripción : COMPANY NAME — FACT B001-00004123
Importe     : +S/ 590.000,00
Saldo       : S/ 2.590.000,00

BBVA Perú format

15/04/2025  |  TRANSFER CREDIT  |  COMPANY NAME  |  +590,000.00  |  BAL: 2,590,000.00

Key patterns:

• PEN number format: Period = thousands; comma = decimal: S/ 590.000,00 = S/ 590,000.00
• Abono: Credit (money in) — match to issued Factura Electrónica
• Débito: Debit (money out) — match to received CPE for input credit
• Detracción / Banco Nación: SPOT detracción payment — escalate to CPC
• Transferencia Internacional: Foreign payment — export zero-rate or reverse-charge

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Section 9 — Onboarding fallback

When client cannot provide CPEs for all transactions:

1. Use bank statement amounts as IGV-inclusive and back-calculate:
   • Net = Total ÷ 1.18 | IGV = Total − Net
2. Conservative defaults: 18% output; 0% input credit without valid CPE
3. Flag all items without CPE in Tier2_Items
4. Issue data request for missing CPE series/numbers
5. Warn client: SUNAT can disallow input credit without valid CPE from RUC-registered supplier; Boletas only credit up to 6% of net credit from facturas

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Section 10 — Reference material

Resource	Reference
SUNAT SOL (filing, CPE)	https://www.sunat.gob.pe
SUNAT — Apéndice I (exempt goods)	sunat.gob.pe — Texto Único Ordenado LIGV
PDT 621 instructions	SUNAT website — formularios virtuales
SPOT (Detracciones) guidance	SUNAT — Spot normativa
TUO de la Ley del IGV	Decreto Supremo 055-99-EF (as amended)
CPE technical specifications	SUNAT — comprobantes de pago electrónicos

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