OpenAccountants

peru-igv.md432 lines16.6 KB

v20

1	---
2	name: peru-igv
3	description: Use this skill whenever asked to prepare, review, or classify transactions for a Peru IGV (Impuesto General a las Ventas) return or advise on Peruvian VAT registration, filing, and SUNAT compliance. Trigger on phrases like "prepare IGV return Peru", "Peruvian VAT", "IGV Peru", "SUNAT", "RUC", or any Peru IGV request. ALWAYS read this skill before touching any Peru IGV work.
4	version: 2.0
5	jurisdiction: PE
6	tax_year: 2025
7	category: international
8	depends_on:
9	- vat-workflow-base
10	---
11
12	# Peru IGV (Impuesto General a las Ventas) Skill v2.0
13
14	---
15
16	## Section 1 — Quick reference
17
18	\| Field \| Value \|
19	\|---\|---\|
20	\| Country \| Peru (República del Perú) \|
21	\| Tax \| IGV — Impuesto General a las Ventas (18% = 16% IGV + 2% IPM — Impuesto de Promoción Municipal) \|
22	\| Currency \| PEN (Peruvian Sol — S/) \|
23	\| Standard rate \| 18% (16% IGV + 2% IPM) \|
24	\| Reduced rate \| None (single 18% rate in general) \|
25	\| Zero rate \| 0% (exports of goods and services) \|
26	\| Exempt \| Financial services, insurance, medical services, education, residential rent (some), basic foodstuffs (Apéndice I), agricultural goods, international transport \|
27	\| Registration threshold \| No general threshold — any business making taxable supplies must register; however Nuevo RUS and RER for small businesses have simplified obligations \|
28	\| Tax authority \| SUNAT (Superintendencia Nacional de Aduanas y de Administración Tributaria) \|
29	\| Filing portal \| SUNAT Operaciones en Línea (SOL) — https://www.sunat.gob.pe \|
30	\| Return form \| PDT 621 — Declaración Mensual de IGV — Renta 3ra Categoría \|
31	\| Filing frequency \| Monthly \|
32	\| Deadline \| Varies by RUC last digit (8th–22nd of following month per SUNAT calendar) \|
33	\| e-Invoice \| CPE (Comprobante de Pago Electrónico) mandatory for most businesses (factura electrónica, boleta electrónica) \|
34	\| RUC \| Registro Único de Contribuyentes — 11-digit Peruvian taxpayer ID \|
35	\| Contributor \| Open Accountants Community \|
36	\| Validated by \| Pending — requires sign-off by Peru-licensed CPC (Contador Público Colegiado) \|
37	\| Skill version \| 2.0 \|
38
39	### Key PDT 621 fields
40
41	\| Field \| Meaning \|
42	\|---\|---\|
43	\| Casilla 100 \| Net taxable sales (base imponible ventas) \|
44	\| Casilla 105 \| IGV on sales (débito fiscal) \|
45	\| Casilla 107 \| Export sales (0%) \|
46	\| Casilla 109 \| Exempt sales \|
47	\| Casilla 120 \| Net taxable purchases \|
48	\| Casilla 125 \| IGV on purchases (crédito fiscal) \|
49	\| Casilla 140 \| Retenciones y percepciones a favor \|
50	\| Casilla 189 \| IGV payable (105 − 125 − 140; if positive) \|
51	\| Casilla 190 \| Saldo a favor (excess credit c/f) \|
52
53	### Conservative defaults
54
55	\| Ambiguity \| Default \|
56	\|---\|---\|
57	\| Unknown rate on a sale \| 18% standard \|
58	\| Unknown whether Apéndice I exempt \| 18% until confirmed in exempt list \|
59	\| Unknown whether export documentation complete \| Treat as domestic 18% \|
60	\| Unknown business-use % (vehicle, phone, home) \| 0% input credit \|
61	\| Unknown whether CPE (e-invoice) issued \| No input credit until confirmed \|
62	\| Foreign digital service (B2B) \| 18% — foreign provider registers under SUNAT simplified scheme (from 2024) \|
63	\| Nuevo RUS supplier \| No IGV credit (they do not charge IGV) \|
64
65	### Red flag thresholds
66
67	\| Threshold \| Value \|
68	\|---\|---\|
69	\| HIGH single transaction \| S/ 100,000 \|
70	\| HIGH tax delta on single conservative default \| S/ 18,000 \|
71	\| MEDIUM counterparty concentration \| >40% of output or input \|
72	\| MEDIUM conservative default count \| >4 per return \|
73	\| LOW absolute net IGV position \| S/ 200,000 \|
74
75	---
76
77	## Section 2 — Required inputs and refusal catalogue
78
79	### Required inputs
80
81	Before starting any Peru IGV work, obtain:
82
83	1. RUC (11-digit) and SUNAT inscription certificate
84	2. Monthly bank statements in PEN (all business accounts)
85	3. CPE (Comprobante de Pago Electrónico) — Facturas Electrónicas issued (XML from OSE/SOL)
86	4. CPE received from suppliers (XML or PDF with hash and SUNAT validation)
87	5. Prior month PDT 621 (for saldo a favor and retenciones carried forward)
88	6. Import customs declarations (DAM — Declaración Aduanera de Mercancías) for imports
89	7. Retenciones y percepciones certificates
90
91	### Refusal catalogue
92
93	Refuse and escalate to a CPC for:
94	- Prorrata del crédito fiscal (partial exemption for mixed businesses)
95	- IGV on real estate / first sale of construction
96	- Sistema de Pago de Obligaciones Tributarias (SPOT / detracciones) — complex for certain sectors
97	- IGV retenciones as an agent (retención agent obligations)
98	- IGV percepciones (advance IGV collection — fuel, imports)
99	- Export IGV refund (drawback / recuperación anticipada)
100	- Free trade zones (Zonas Francas de Tacna, etc.)
101	- Non-resident digital service compliance (newer 2024 rules — complex)
102
103	---
104
105	## Section 3 — Supplier pattern library
106
107	### 3.1 Banking and financial services
108
109	\| Supplier \| Typical description \| IGV rate \| Input credit \|
110	\|---\|---\|---\|---\|
111	\| BCP (Banco de Crédito del Perú) \| Bank fees, wire transfers \| Exempt \| No \|
112	\| BBVA Perú \| Account maintenance, loans \| Exempt \| No \|
113	\| Interbank \| Commercial banking fees \| Exempt \| No \|
114	\| Scotiabank Perú \| Business banking \| Exempt \| No \|
115	\| BanBif \| Corporate banking \| Exempt \| No \|
116	\| Yape (BCP) \| Mobile payments \| Exempt (payment service) \| No \|
117	\| Plin (Interbank/BBVA/Scotiabank) \| P2P payments \| Exempt \| No \|
118	\| VisaNet Perú \| Card processing \| 18% \| Yes \|
119	\| Niubiz (VisaNet renamed) \| POS terminal \| 18% \| Yes \|
120	\| Culqi \| Digital payment gateway \| 18% \| Yes \|
121
122	### 3.2 Electricity and utilities
123
124	\| Supplier \| Typical description \| IGV rate \| Input credit \|
125	\|---\|---\|---\|---\|
126	\| Luz del Sur (Enel) \| Electricity — Lima Sur \| 18% \| Yes (business) \|
127	\| Enel Distribución Perú (formerly Edelnor) \| Electricity — Lima Norte \| 18% \| Yes (business) \|
128	\| Hidrandina \| Electricity — La Libertad/Ancash \| 18% \| Yes (business) \|
129	\| Electrosur \| Electricity — Tacna/Moquegua \| 18% \| Yes \|
130	\| SEDAPAL \| Water — Lima \| 18% \| Yes (business) \|
131	\| Gas Natural Fenosa (Cálidda) \| Natural gas — Lima \| 18% \| Yes \|
132
133	### 3.3 Telecommunications
134
135	\| Supplier \| Typical description \| IGV rate \| Input credit \|
136	\|---\|---\|---\|---\|
137	\| Entel Perú \| Mobile, broadband \| 18% \| Yes (business use) \|
138	\| Movistar Perú (Telefónica) \| Mobile, fixed, ADSL \| 18% \| Yes (business use) \|
139	\| Claro Perú \| Mobile, internet, TV \| 18% \| Yes (business use) \|
140	\| Bitel \| Mobile — budget carrier \| 18% \| Yes \|
141	\| Win (Winncompany) \| Fiber internet — Lima \| 18% \| Yes \|
142
143	### 3.4 Transport and travel
144
145	\| Supplier \| Typical description \| IGV rate \| Input credit \|
146	\|---\|---\|---\|---\|
147	\| LATAM Perú \| Domestic flights \| 18% \| Yes \|
148	\| LATAM Perú \| International flights \| 0% (export) \| No \|
149	\| Sky Airline Perú \| Domestic \| 18% \| Yes \|
150	\| Star Perú \| Domestic regional \| 18% \| Yes \|
151	\| Metropolitano (Lima BRT) \| Bus rapid transit \| Exempt \| No \|
152	\| Metro de Lima (líneas 1, 2) \| Metro \| Exempt \| No \|
153	\| Uber Perú \| Ride-hailing \| 18% \| Yes (business use) \|
154	\| InDriver Perú \| Ride-hailing \| 18% \| Yes \|
155	\| Cruz del Sur (intercity bus) \| Long-distance bus \| Exempt \| No \|
156
157	### 3.5 Logistics and courier
158
159	\| Supplier \| Typical description \| IGV rate \| Input credit \|
160	\|---\|---\|---\|---\|
161	\| Olva Courier \| Domestic courier \| 18% \| Yes \|
162	\| Urbano Express \| Domestic courier \| 18% \| Yes \|
163	\| DHL Perú \| International courier \| 0% (export) / 18% (domestic) \| Yes \|
164	\| FedEx Perú \| International courier \| 0% / 18% \| Yes \|
165	\| MiBanco (business loan) \| Financial service \| Exempt \| No \|
166	\| Serpost \| State postal \| 18% \| Yes \|
167
168	### 3.6 Fuel
169
170	\| Supplier \| Typical description \| IGV rate \| Input credit \|
171	\|---\|---\|---\|---\|
172	\| Primax \| Fuel stations \| 18% (+ ISC impuesto selectivo) \| Yes (business vehicles) \|
173	\| Pecsa (Petroperú) \| Fuel \| 18% \| Yes \|
174	\| Repsol Perú \| Fuel, lubricants \| 18% \| Yes \|
175
176	### 3.7 Retail and office supplies
177
178	\| Supplier \| Typical description \| IGV rate \| Input credit \|
179	\|---\|---\|---\|---\|
180	\| Wong / Metro (Cencosud) \| Supermarket — mixed \| 18% / exempt food mix \| Partial \|
181	\| Plaza Vea (InRetail) \| Supermarket \| 18% / exempt mix \| Partial \|
182	\| Tottus (Falabella) \| Supermarket \| 18% / exempt mix \| Partial \|
183	\| Sodimac Perú \| Hardware, home \| 18% \| Yes \|
184	\| Office Depot Perú \| Office supplies \| 18% \| Yes \|
185	\| Falabella Perú (retail) \| Department store \| 18% \| Yes \|
186
187	### 3.8 Software and digital services
188
189	\| Supplier \| Typical description \| IGV rate \| Input credit \|
190	\|---\|---\|---\|---\|
191	\| Contasimple Perú \| Cloud accounting \| 18% \| Yes \|
192	\| Alegra Perú \| Invoicing, accounting \| 18% \| Yes \|
193	\| Facturador SUNAT \| Free SUNAT e-invoice tool \| Free — no IGV \| N/A \|
194	\| Efact (OSE provider) \| CPE electronic issuance \| 18% \| Yes \|
195	\| Microsoft Perú (Azure, M365) \| Cloud — B2B \| 18% (SUNAT-registered foreign) \| Yes \|
196	\| Google Perú (Workspace, Ads) \| Digital — B2B \| 18% (SUNAT-registered) \| Yes \|
197	\| Zoom Perú \| Video — B2B \| 18% \| Yes \|
198	\| AWS Perú \| Cloud — B2B \| 18% \| Yes \|
199
200	### 3.9 Professional services
201
202	\| Supplier \| Typical description \| IGV rate \| Input credit \|
203	\|---\|---\|---\|---\|
204	\| CPC (Contador Público Colegiado) \| Accounting, audit, tax \| 18% \| Yes \|
205	\| Estudio de abogados \| Legal \| 18% \| Yes \|
206	\| Agencia de publicidad \| Advertising \| 18% \| Yes \|
207	\| Consultora empresarial \| Management consulting \| 18% \| Yes \|
208	\| Notaría \| Notarial services \| 18% \| Yes \|
209
210	### 3.10 Insurance
211
212	\| Supplier \| Typical description \| IGV rate \| Input credit \|
213	\|---\|---\|---\|---\|
214	\| Rimac Seguros \| All lines \| Exempt \| No \|
215	\| Pacífico Seguros \| Business, health \| Exempt \| No \|
216	\| La Positiva \| Property, motor \| Exempt \| No \|
217	\| Mapfre Perú \| All lines \| Exempt \| No \|
218
219	---
220
221	## Section 4 — Worked examples
222
223	### Example 1 — Standard IGV on consulting
224
225	Scenario: Lima IT firm issues Factura Electrónica to Peruvian corporate.
226
227	Bank statement line (BCP format):
228	```
229	Fecha : 15/04/2025
230	Operación : Abono — Transferencia Interbancaria
231	Descripción : EMPRESA TECH SAC — FACT ELEC B001-00004123 HONORARIOS TI
232	Importe : +S/ 590.000,00
233	Saldo : S/ 2.590.000,00
234	```
235
236	Working:
237	- Factura Electrónica: net S/ 500,000 + IGV 18% S/ 90,000 = S/ 590,000
238	- Return entry: Casilla 100 — S/ 500,000 \| Casilla 105 (débito fiscal): S/ 90,000
239
240	---
241
242	### Example 2 — Export of services (0%)
243
244	Scenario: Peruvian software firm exports SaaS to US client — USD wire.
245
246	Bank statement line (BBVA Perú format):
247	```
248	Fecha : 20/04/2025
249	Tipo : Abono — Transferencia Internacional
250	Descripción : TECH CORP USA — SOFTWARE LICENSE Q1 2025
251	Importe : +S/ 1.850.000,00 (USD 500.000)
252	```
253
254	Working:
255	- Export of service to foreign entity — 0% IGV
256	- Issue Factura de Exportación Electrónica (tipo 09)
257	- Return entry: Casilla 107 — S/ 1,850,000 \| IGV: S/ 0
258
259	---
260
261	### Example 3 — Electricity bill (business)
262
263	Scenario: Lima office — Luz del Sur bill for April 2025.
264
265	Bank statement line (Interbank format):
266	```
267	Fecha : 25/04/2025
268	Tipo : Débito — Pago de Servicios
269	Descripción : LUZ DEL SUR SAA — SUMINISTRO 1234567 ABR 2025
270	Importe : -S/ 47.200,00
271	```
272
273	Working:
274	- CPE: net S/ 40,000 + IGV 18% S/ 7,200 = S/ 47,200
275	- 100% business — full input credit
276	- Return entry: Casilla 120 — S/ 40,000; Casilla 125: S/ 7,200
277
278	---
279
280	### Example 4 — Detracción (SPOT) on construction services
281
282	Scenario: Company contracts construction services — subject to SPOT detracción.
283
284	Bank statement line (Scotiabank format):
285	```
286	Fecha : 05/04/2025
287	Tipo : Cargo — Depósito Detracción
288	Descripción : DETRACCION CONST SERV — BANCO NACION CTA DETR 00-12345
289	Importe : -S/ 60.000,00
290	```
291
292	Working:
293	- Construction services subject to 4% SPOT detracción
294	- Total contract S/ 1,500,000 inc IGV × 4% = S/ 60,000 deposited to supplier's Banco de la Nación SPOT account
295	- Supplier can only access IGV credit after SUNAT verification
296	- Escalate to CPC — SPOT is complex; this example shows the detracción payment
297
298	---
299
300	### Example 5 — Nuevo RUS supplier (no IGV)
301
302	Scenario: Small supplier (Nuevo RUS) provides printing services.
303
304	Bank statement line (BCP format):
305	```
306	Fecha : 12/04/2025
307	Tipo : Débito — Transferencia
308	Descripción : IMPRENTA RAPIDEZ — BOLETA VENTA 001-00001234
309	Importe : -S/ 3.500,00
310	```
311
312	Working:
313	- Nuevo RUS supplier issues Boleta de Venta (not Factura) — does not charge IGV
314	- Input credit: S/ 0 — Nuevo RUS businesses are not IGV-registered
315	- Record as expense S/ 3,500; no IGV credit
316
317	---
318
319	### Example 6 — Monthly return summary
320
321	Scenario: Trading company — April 2025.
322
323	\| Item \| Net (PEN) \| IGV (PEN) \|
324	\|---\|---\|---\|
325	\| Domestic taxable sales \| 2,000,000 \| 360,000 \|
326	\| Export sales (0%) \| 500,000 \| 0 \|
327	\| Exempt sales (Apéndice I) \| 200,000 \| 0 \|
328	\| Total Output \| 2,700,000 \| 360,000 \|
329	\| Input IGV on purchases \| 1,200,000 \| 216,000 \|
330	\| Retenciones received \| — \| 25,000 \|
331	\| Total Input \| \| 241,000 \|
332	\| Net IGV payable \| \| 119,000 \|
333
334	---
335
336	## Section 5 — Tier 1 rules (compressed)
337
338	Rate assignment:
339	- 18% (16% + 2% IPM): all goods and services not specifically exempt
340	- 0%: exports of goods (DAM exportación), services exported to non-residents consumed outside Peru
341	- Exempt (Apéndice I — LIGV): basic unprocessed foods, agricultural goods, fishing, certain medical supplies, educational materials, international transport services
342
343	Input credit:
344	- Credit allowed on 18% purchases for taxable activities with valid CPE (Factura Electrónica)
345	- No credit on Boleta de Venta (B2C receipt) or Nuevo RUS suppliers
346	- Prorrata: if mixed taxable/exempt business — proportional calculation required (escalate)
347	- Retenciones: 3% withheld by designated retención agents from certain suppliers; offsets payable
348	- Percepciones: 2%/1% advance IGV on imports and fuel — credit against payable
349	- SPOT (Detracciones): complex sector-specific system — escalate
350
351	Filing mechanics:
352	- File PDT 621 monthly via SUNAT SOL; deadline varies by RUC last digit
353	- CPE mandatory — factura electrónica for B2B (with RUC); boleta electrónica for B2C
354	- Saldo a favor carries forward; export refund via SUNAT after filing
355
356	---
357
358	## Section 6 — Tier 2 catalogue (genuinely data-unknowable items)
359
360	\| Item \| Why unknowable \| What to ask \|
361	\|---\|---\|---\|
362	\| 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." \|
363	\| Fuel — business vs personal \| IGV credit only for business vehicles \| "Is vehicle in company's name? What % business use?" \|
364	\| SPOT detracción obligation \| Complex — depends on sector, amount, and type \| "What is the service/goods type and contract amount? Escalate to CPC." \|
365	\| Supplier regime \| Nuevo RUS (no credit) vs Régimen MYPE Tributario (credit OK) \| "Confirm supplier's SUNAT regime from SOL portal." \|
366	\| Export qualification \| Service must be consumed outside Peru \| "Client location and evidence of offshore consumption?" \|
367	\| Mixed residential/commercial \| Residential rent exempt; commercial 18% \| "Is the property lease for residential or commercial use?" \|
368
369	---
370
371	## Section 7 — Excel working paper
372
373	Columns: Date \| Supplier/Customer \| RUC \| CPE Series/No. \| CPE Type \| Net (PEN) \| IGV 18% (PEN) \| In/Out \| Export? \| Exempt? \| Detracción? \| Tier 2 flag \| Notes
374
375	Tab structure:
376	1. `Output_Sales` — CPE issued (facturas electrónicas)
377	2. `Input_Purchases` — CPE received
378	3. `Retenciones_Percepciones` — withholding credits
379	4. `PDT621_Summary` — monthly return totals
380	5. `Tier2_Items` — awaiting client response
381
382	---
383
384	## Section 8 — Bank statement reading guide
385
386	### BCP format
387	```
388	Fecha : 15/04/2025
389	Operación : Abono — Transferencia Interbancaria
390	Descripción : COMPANY NAME — FACT B001-00004123
391	Importe : +S/ 590.000,00
392	Saldo : S/ 2.590.000,00
393	```
394
395	### BBVA Perú format
396	```
397	15/04/2025 \| TRANSFER CREDIT \| COMPANY NAME \| +590,000.00 \| BAL: 2,590,000.00
398	```
399
400	### Key patterns:
401	- PEN number format: Period = thousands; comma = decimal: S/ 590.000,00 = S/ 590,000.00
402	- Abono: Credit (money in) — match to issued Factura Electrónica
403	- Débito: Debit (money out) — match to received CPE for input credit
404	- Detracción / Banco Nación: SPOT detracción payment — escalate to CPC
405	- Transferencia Internacional: Foreign payment — export zero-rate or reverse-charge
406
407	---
408
409	## Section 9 — Onboarding fallback
410
411	When client cannot provide CPEs for all transactions:
412
413	1. Use bank statement amounts as IGV-inclusive and back-calculate:
414	- Net = Total ÷ 1.18 \| IGV = Total − Net
415	2. Conservative defaults: 18% output; 0% input credit without valid CPE
416	3. Flag all items without CPE in Tier2_Items
417	4. Issue data request for missing CPE series/numbers
418	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
419
420	---
421
422	## Section 10 — Reference material
423
424	\| Resource \| Reference \|
425	\|---\|---\|
426	\| SUNAT SOL (filing, CPE) \| https://www.sunat.gob.pe \|
427	\| SUNAT — Apéndice I (exempt goods) \| sunat.gob.pe — Texto Único Ordenado LIGV \|
428	\| PDT 621 instructions \| SUNAT website — formularios virtuales \|
429	\| SPOT (Detracciones) guidance \| SUNAT — Spot normativa \|
430	\| TUO de la Ley del IGV \| Decreto Supremo 055-99-EF (as amended) \|
431	\| CPE technical specifications \| SUNAT — comprobantes de pago electrónicos \|
432

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About

Use this skill whenever asked to prepare, review, or classify transactions for a Peru IGV (Impuesto General a las Ventas) return or advise on Peruvian VAT registration, filing, and SUNAT compliance. Trigger on phrases like "prepare IGV return Peru", "Peruvian VAT", "IGV Peru", "SUNAT", "RUC", or any Peru IGV request. ALWAYS read this skill before touching any Peru IGV work.

PEty-2025

PE skill: