Guides an AI agent through the monthly Peru IGV (Impuesto General a las Ventas) compliance cycle: gathering CPEs and bank statements, computing débito and crédito fiscal, handling retenciones and percepciones, and lodging the PDT 621 return via SUNAT Operaciones en Línea (SOL).
Confirm the taxpayer's RUC (11-digit), active SUNAT inscription status, and tax regime (Régimen General, Régimen MYPE Tributario, or RER). Establish the filing period and collect prior-month PDT 621 to identify any saldo a favor or retenciones carried forward. Verify whether the client is a designated retención or percepción agent.
Gather all Comprobantes de Pago Electrónicos (CPEs) issued during the period — Facturas Electrónicas (tipo 01), Boletas de Venta Electrónicas (tipo 03), Notas de Crédito/Débito, and Facturas de Exportación (tipo 09). Reconcile CPE totals against bank statement credits (BCP, BBVA, Interbank, Scotiabank, etc.) and classify each supply as taxable 18%, export 0%, or exempt (Apéndice I). Compute total débito fiscal (Casilla 105).
Collect all CPEs received from suppliers — only Facturas Electrónicas from RUC-registered suppliers in active SUNAT status generate IGV input credit. Exclude Boletas de Venta and any invoices from Nuevo RUS suppliers. Flag SPOT (detracción) obligations: for services or goods subject to the Sistema de Pago de Obligaciones Tributarias, input credit is only available after the detracción deposit to the supplier's Banco de la Nación SPOT account is confirmed. Compute total crédito fiscal (Casilla 125).
Consolidate all withholding credits: retenciones (3% withheld by SUNAT-designated retención agents on sales), percepciones (2%/1% advance IGV collected on imports and fuel), and any saldo a favor carried from the prior month. Apply these credits against the net IGV position (débito fiscal minus crédito fiscal) to determine Casilla 189 (IGV payable) or Casilla 190 (saldo a favor to carry forward). Escalate to a CPC if prorrata del crédito fiscal applies (mixed taxable/exempt business).
Enter the computed figures into PDT 621 (Formulario Virtual 621) via SUNAT Operaciones en Línea (SOL) at sunat.gob.pe. The filing deadline is the date indicated in the Cronograma de Vencimientos published by SUNAT for the taxpayer's last RUC digit. If Casilla 189 shows IGV payable, generate the NPS (Número de Pago SUNAT) and pay via Banco de la Nación, BCP, BBVA, Interbank, or online bank. Retain the constancia de presentación and payment receipt.
Run this workflow in your AI agent
Install the MCP connector once — your agent loads the right skills, works through each phase, and routes to a licensed Peru accountant for review.