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

General reference only. This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.

Section 1 — Quick reference

Key PDT 621 fields

Conservative defaults

Red flag thresholds

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)

Section 3 — Supplier pattern library

3.1 Banking and financial services

3.2 Electricity and utilities

3.3 Telecommunications

3.4 Transport and travel

3.5 Logistics and courier

3.6 Fuel

3.7 Retail and office supplies

3.8 Software and digital services

3.9 Professional services

3.10 Insurance

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

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

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

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

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

Example 6 — Monthly return summary

Scenario: Trading company — April 2025.

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

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

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

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

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

1. Conservative defaults: 18% output; 0% input credit without valid CPE
2. Flag all items without CPE in Tier2_Items
3. Issue data request for missing CPE series/numbers
4. 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

Section 10 — Reference material

Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.

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