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
| 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 |
Section 2 — Required inputs and refusal catalogue
Required inputs
Before starting any Peru IGV work, obtain:
- RUC (11-digit) and SUNAT inscription certificate
- Monthly bank statements in PEN (all business accounts)
- CPE (Comprobante de Pago Electrónico) — Facturas Electrónicas issued (XML from OSE/SOL)
- CPE received from suppliers (XML or PDF with hash and SUNAT validation)
- Prior month PDT 621 (for saldo a favor and retenciones carried forward)
- Import customs declarations (DAM — Declaración Aduanera de Mercancías) for imports
- 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
| 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 |
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.
| 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 |
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)
| 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?" |
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:
Output_Sales — CPE issued (facturas electrónicas)Input_Purchases — CPE receivedRetenciones_Percepciones — withholding creditsPDT621_Summary — monthly return totalsTier2_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:
- Use bank statement amounts as IGV-inclusive and back-calculate:
- Net = Total ÷ 1.18 | IGV = Total − Net
- Conservative defaults: 18% output; 0% input credit without valid CPE
- Flag all items without CPE in Tier2_Items
- Issue data request for missing CPE series/numbers
- 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
| 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 |
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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1---2name: peru-igv3description: 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.4license: AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (c5---67# Peru IGV (Impuesto General a las Ventas) Skill v2.089> **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.1011---1213## Section 1 — Quick reference1415| Field | Value |16|---|---|17| Country | Peru (República del Perú) |18| Tax | IGV — Impuesto General a las Ventas (18% = 16% IGV + 2% IPM — Impuesto de Promoción Municipal) |19| Currency | PEN (Peruvian Sol — S/) |20| Standard rate | 18% (16% IGV + 2% IPM) |21| Reduced rate | None (single 18% rate in general) |22| Zero rate | 0% (exports of goods and services) |23| Exempt | Financial services, insurance, medical services, education, residential rent (some), basic foodstuffs (Apéndice I), agricultural goods, international transport |24| Registration threshold | No general threshold — any business making taxable supplies must register; however Nuevo RUS and RER for small businesses have simplified obligations |25| Tax authority | SUNAT (Superintendencia Nacional de Aduanas y de Administración Tributaria) |26| Filing portal | SUNAT Operaciones en Línea (SOL) — https://www.sunat.gob.pe |27| Return form | PDT 621 — Declaración Mensual de IGV — Renta 3ra Categoría |28| Filing frequency | Monthly |29| Deadline | Varies by RUC last digit (8th–22nd of following month per SUNAT calendar) |30| e-Invoice | CPE (Comprobante de Pago Electrónico) mandatory for most businesses (factura electrónica, boleta electrónica) |31| RUC | Registro Único de Contribuyentes — 11-digit Peruvian taxpayer ID |32| Contributor | Open Accountants Community |33| Validated by | Pending — requires sign-off by Peru-licensed CPC (Contador Público Colegiado) |34| Skill version | 2.0 |3536### Key PDT 621 fields3738| Field | Meaning |39|---|---|40| Casilla 100 | Net taxable sales (base imponible ventas) |41| Casilla 105 | IGV on sales (débito fiscal) |42| Casilla 107 | Export sales (0%) |43| Casilla 109 | Exempt sales |44| Casilla 120 | Net taxable purchases |45| Casilla 125 | IGV on purchases (crédito fiscal) |46| Casilla 140 | Retenciones y percepciones a favor |47| Casilla 189 | IGV payable (105 − 125 − 140; if positive) |48| Casilla 190 | Saldo a favor (excess credit c/f) |4950### Conservative defaults5152| Ambiguity | Default |53|---|---|54| Unknown rate on a sale | 18% standard |55| Unknown whether Apéndice I exempt | 18% until confirmed in exempt list |56| Unknown whether export documentation complete | Treat as domestic 18% |57| Unknown business-use % (vehicle, phone, home) | 0% input credit |58| Unknown whether CPE (e-invoice) issued | No input credit until confirmed |59| Foreign digital service (B2B) | 18% — foreign provider registers under SUNAT simplified scheme (from 2024) |60| Nuevo RUS supplier | No IGV credit (they do not charge IGV) |6162### Red flag thresholds6364| Threshold | Value |65|---|---|66| HIGH single transaction | S/ 100,000 |67| HIGH tax delta on single conservative default | S/ 18,000 |68| MEDIUM counterparty concentration | >40% of output or input |69| MEDIUM conservative default count | >4 per return |70| LOW absolute net IGV position | S/ 200,000 |7172---7374## Section 2 — Required inputs and refusal catalogue7576### Required inputs7778Before starting any Peru IGV work, obtain:79801. RUC (11-digit) and SUNAT inscription certificate812. Monthly bank statements in PEN (all business accounts)823. CPE (Comprobante de Pago Electrónico) — Facturas Electrónicas issued (XML from OSE/SOL)834. CPE received from suppliers (XML or PDF with hash and SUNAT validation)845. Prior month PDT 621 (for saldo a favor and retenciones carried forward)856. Import customs declarations (DAM — Declaración Aduanera de Mercancías) for imports867. Retenciones y percepciones certificates8788### Refusal catalogue8990Refuse and escalate to a CPC for:91- Prorrata del crédito fiscal (partial exemption for mixed businesses)92- IGV on real estate / first sale of construction93- Sistema de Pago de Obligaciones Tributarias (SPOT / detracciones) — complex for certain sectors94- IGV retenciones as an agent (retención agent obligations)95- IGV percepciones (advance IGV collection — fuel, imports)96- Export IGV refund (drawback / recuperación anticipada)97- Free trade zones (Zonas Francas de Tacna, etc.)98- Non-resident digital service compliance (newer 2024 rules — complex)99100---101102## Section 3 — Supplier pattern library103104### 3.1 Banking and financial services105106| Supplier | Typical description | IGV rate | Input credit |107|---|---|---|---|108| BCP (Banco de Crédito del Perú) | Bank fees, wire transfers | Exempt | No |109| BBVA Perú | Account maintenance, loans | Exempt | No |110| Interbank | Commercial banking fees | Exempt | No |111| Scotiabank Perú | Business banking | Exempt | No |112| BanBif | Corporate banking | Exempt | No |113| Yape (BCP) | Mobile payments | Exempt (payment service) | No |114| Plin (Interbank/BBVA/Scotiabank) | P2P payments | Exempt | No |115| VisaNet Perú | Card processing | 18% | Yes |116| Niubiz (VisaNet renamed) | POS terminal | 18% | Yes |117| Culqi | Digital payment gateway | 18% | Yes |118119### 3.2 Electricity and utilities120121| Supplier | Typical description | IGV rate | Input credit |122|---|---|---|---|123| Luz del Sur (Enel) | Electricity — Lima Sur | 18% | Yes (business) |124| Enel Distribución Perú (formerly Edelnor) | Electricity — Lima Norte | 18% | Yes (business) |125| Hidrandina | Electricity — La Libertad/Ancash | 18% | Yes (business) |126| Electrosur | Electricity — Tacna/Moquegua | 18% | Yes |127| SEDAPAL | Water — Lima | 18% | Yes (business) |128| Gas Natural Fenosa (Cálidda) | Natural gas — Lima | 18% | Yes |129130### 3.3 Telecommunications131132| Supplier | Typical description | IGV rate | Input credit |133|---|---|---|---|134| Entel Perú | Mobile, broadband | 18% | Yes (business use) |135| Movistar Perú (Telefónica) | Mobile, fixed, ADSL | 18% | Yes (business use) |136| Claro Perú | Mobile, internet, TV | 18% | Yes (business use) |137| Bitel | Mobile — budget carrier | 18% | Yes |138| Win (Winncompany) | Fiber internet — Lima | 18% | Yes |139140### 3.4 Transport and travel141142| Supplier | Typical description | IGV rate | Input credit |143|---|---|---|---|144| LATAM Perú | Domestic flights | 18% | Yes |145| LATAM Perú | International flights | 0% (export) | No |146| Sky Airline Perú | Domestic | 18% | Yes |147| Star Perú | Domestic regional | 18% | Yes |148| Metropolitano (Lima BRT) | Bus rapid transit | Exempt | No |149| Metro de Lima (líneas 1, 2) | Metro | Exempt | No |150| Uber Perú | Ride-hailing | 18% | Yes (business use) |151| InDriver Perú | Ride-hailing | 18% | Yes |152| Cruz del Sur (intercity bus) | Long-distance bus | Exempt | No |153154### 3.5 Logistics and courier155156| Supplier | Typical description | IGV rate | Input credit |157|---|---|---|---|158| Olva Courier | Domestic courier | 18% | Yes |159| Urbano Express | Domestic courier | 18% | Yes |160| DHL Perú | International courier | 0% (export) / 18% (domestic) | Yes |161| FedEx Perú | International courier | 0% / 18% | Yes |162| MiBanco (business loan) | Financial service | Exempt | No |163| Serpost | State postal | 18% | Yes |164165### 3.6 Fuel166167| Supplier | Typical description | IGV rate | Input credit |168|---|---|---|---|169| Primax | Fuel stations | 18% (+ ISC impuesto selectivo) | Yes (business vehicles) |170| Pecsa (Petroperú) | Fuel | 18% | Yes |171| Repsol Perú | Fuel, lubricants | 18% | Yes |172173### 3.7 Retail and office supplies174175| Supplier | Typical description | IGV rate | Input credit |176|---|---|---|---|177| Wong / Metro (Cencosud) | Supermarket — mixed | 18% / exempt food mix | Partial |178| Plaza Vea (InRetail) | Supermarket | 18% / exempt mix | Partial |179| Tottus (Falabella) | Supermarket | 18% / exempt mix | Partial |180| Sodimac Perú | Hardware, home | 18% | Yes |181| Office Depot Perú | Office supplies | 18% | Yes |182| Falabella Perú (retail) | Department store | 18% | Yes |183184### 3.8 Software and digital services185186| Supplier | Typical description | IGV rate | Input credit |187|---|---|---|---|188| Contasimple Perú | Cloud accounting | 18% | Yes |189| Alegra Perú | Invoicing, accounting | 18% | Yes |190| Facturador SUNAT | Free SUNAT e-invoice tool | Free — no IGV | N/A |191| Efact (OSE provider) | CPE electronic issuance | 18% | Yes |192| Microsoft Perú (Azure, M365) | Cloud — B2B | 18% (SUNAT-registered foreign) | Yes |193| Google Perú (Workspace, Ads) | Digital — B2B | 18% (SUNAT-registered) | Yes |194| Zoom Perú | Video — B2B | 18% | Yes |195| AWS Perú | Cloud — B2B | 18% | Yes |196197### 3.9 Professional services198199| Supplier | Typical description | IGV rate | Input credit |200|---|---|---|---|201| CPC (Contador Público Colegiado) | Accounting, audit, tax | 18% | Yes |202| Estudio de abogados | Legal | 18% | Yes |203| Agencia de publicidad | Advertising | 18% | Yes |204| Consultora empresarial | Management consulting | 18% | Yes |205| Notaría | Notarial services | 18% | Yes |206207### 3.10 Insurance208209| Supplier | Typical description | IGV rate | Input credit |210|---|---|---|---|211| Rimac Seguros | All lines | Exempt | No |212| Pacífico Seguros | Business, health | Exempt | No |213| La Positiva | Property, motor | Exempt | No |214| Mapfre Perú | All lines | Exempt | No |215216---217218## Section 4 — Worked examples219220### Example 1 — Standard IGV on consulting221222**Scenario:** Lima IT firm issues Factura Electrónica to Peruvian corporate.223224**Bank statement line (BCP format):**225```226Fecha : 15/04/2025227Operación : Abono — Transferencia Interbancaria228Descripción : EMPRESA TECH SAC — FACT ELEC B001-00004123 HONORARIOS TI229Importe : +S/ 590.000,00230Saldo : S/ 2.590.000,00231```232233**Working:**234- Factura Electrónica: net S/ 500,000 + IGV 18% S/ 90,000 = S/ 590,000235- Return entry: Casilla 100 — S/ 500,000 | Casilla 105 (débito fiscal): S/ 90,000236237---238239### Example 2 — Export of services (0%)240241**Scenario:** Peruvian software firm exports SaaS to US client — USD wire.242243**Bank statement line (BBVA Perú format):**244```245Fecha : 20/04/2025246Tipo : Abono — Transferencia Internacional247Descripción : TECH CORP USA — SOFTWARE LICENSE Q1 2025248Importe : +S/ 1.850.000,00 (USD 500.000)249```250251**Working:**252- Export of service to foreign entity — 0% IGV253- Issue Factura de Exportación Electrónica (tipo 09)254- Return entry: Casilla 107 — S/ 1,850,000 | IGV: S/ 0255256---257258### Example 3 — Electricity bill (business)259260**Scenario:** Lima office — Luz del Sur bill for April 2025.261262**Bank statement line (Interbank format):**263```264Fecha : 25/04/2025265Tipo : Débito — Pago de Servicios266Descripción : LUZ DEL SUR SAA — SUMINISTRO 1234567 ABR 2025267Importe : -S/ 47.200,00268```269270**Working:**271- CPE: net S/ 40,000 + IGV 18% S/ 7,200 = S/ 47,200272- 100% business — full input credit273- Return entry: Casilla 120 — S/ 40,000; Casilla 125: S/ 7,200274275---276277### Example 4 — Detracción (SPOT) on construction services278279**Scenario:** Company contracts construction services — subject to SPOT detracción.280281**Bank statement line (Scotiabank format):**282```283Fecha : 05/04/2025284Tipo : Cargo — Depósito Detracción285Descripción : DETRACCION CONST SERV — BANCO NACION CTA DETR 00-12345286Importe : -S/ 60.000,00287```288289**Working:**290- Construction services subject to 4% SPOT detracción291- Total contract S/ 1,500,000 inc IGV × 4% = S/ 60,000 deposited to supplier's Banco de la Nación SPOT account292- Supplier can only access IGV credit after SUNAT verification293- Escalate to CPC — SPOT is complex; this example shows the detracción payment294295---296297### Example 5 — Nuevo RUS supplier (no IGV)298299**Scenario:** Small supplier (Nuevo RUS) provides printing services.300301**Bank statement line (BCP format):**302```303Fecha : 12/04/2025304Tipo : Débito — Transferencia305Descripción : IMPRENTA RAPIDEZ — BOLETA VENTA 001-00001234306Importe : -S/ 3.500,00307```308309**Working:**310- Nuevo RUS supplier issues Boleta de Venta (not Factura) — does not charge IGV311- Input credit: S/ 0 — Nuevo RUS businesses are not IGV-registered312- Record as expense S/ 3,500; no IGV credit313314---315316### Example 6 — Monthly return summary317318**Scenario:** Trading company — April 2025.319320| Item | Net (PEN) | IGV (PEN) |321|---|---|---|322| Domestic taxable sales | 2,000,000 | 360,000 |323| Export sales (0%) | 500,000 | 0 |324| Exempt sales (Apéndice I) | 200,000 | 0 |325| Total Output | 2,700,000 | 360,000 |326| Input IGV on purchases | 1,200,000 | 216,000 |327| Retenciones received | — | 25,000 |328| Total Input | | 241,000 |329| **Net IGV payable** | | **119,000** |330331---332333## Section 5 — Tier 1 rules (compressed)334335**Rate assignment:**336- 18% (16% + 2% IPM): all goods and services not specifically exempt337- 0%: exports of goods (DAM exportación), services exported to non-residents consumed outside Peru338- Exempt (Apéndice I — LIGV): basic unprocessed foods, agricultural goods, fishing, certain medical supplies, educational materials, international transport services339340**Input credit:**341- Credit allowed on 18% purchases for taxable activities with valid CPE (Factura Electrónica)342- No credit on Boleta de Venta (B2C receipt) or Nuevo RUS suppliers343- Prorrata: if mixed taxable/exempt business — proportional calculation required (escalate)344- Retenciones: 3% withheld by designated retención agents from certain suppliers; offsets payable345- Percepciones: 2%/1% advance IGV on imports and fuel — credit against payable346- SPOT (Detracciones): complex sector-specific system — escalate347348**Filing mechanics:**349- File PDT 621 monthly via SUNAT SOL; deadline varies by RUC last digit350- CPE mandatory — factura electrónica for B2B (with RUC); boleta electrónica for B2C351- Saldo a favor carries forward; export refund via SUNAT after filing352353---354355## Section 6 — Tier 2 catalogue (genuinely data-unknowable items)356357| Item | Why unknowable | What to ask |358|---|---|---|359| 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." |360| Fuel — business vs personal | IGV credit only for business vehicles | "Is vehicle in company's name? What % business use?" |361| SPOT detracción obligation | Complex — depends on sector, amount, and type | "What is the service/goods type and contract amount? Escalate to CPC." |362| Supplier regime | Nuevo RUS (no credit) vs Régimen MYPE Tributario (credit OK) | "Confirm supplier's SUNAT regime from SOL portal." |363| Export qualification | Service must be consumed outside Peru | "Client location and evidence of offshore consumption?" |364| Mixed residential/commercial | Residential rent exempt; commercial 18% | "Is the property lease for residential or commercial use?" |365366---367368## Section 7 — Excel working paper369370**Columns:** Date | Supplier/Customer | RUC | CPE Series/No. | CPE Type | Net (PEN) | IGV 18% (PEN) | In/Out | Export? | Exempt? | Detracción? | Tier 2 flag | Notes371372**Tab structure:**3731. `Output_Sales` — CPE issued (facturas electrónicas)3742. `Input_Purchases` — CPE received3753. `Retenciones_Percepciones` — withholding credits3764. `PDT621_Summary` — monthly return totals3775. `Tier2_Items` — awaiting client response378379---380381## Section 8 — Bank statement reading guide382383### BCP format384```385Fecha : 15/04/2025386Operación : Abono — Transferencia Interbancaria387Descripción : COMPANY NAME — FACT B001-00004123388Importe : +S/ 590.000,00389Saldo : S/ 2.590.000,00390```391392### BBVA Perú format393```39415/04/2025 | TRANSFER CREDIT | COMPANY NAME | +590,000.00 | BAL: 2,590,000.00395```396397### Key patterns:398- **PEN number format:** Period = thousands; comma = decimal: S/ 590.000,00 = S/ 590,000.00399- **Abono:** Credit (money in) — match to issued Factura Electrónica400- **Débito:** Debit (money out) — match to received CPE for input credit401- **Detracción / Banco Nación:** SPOT detracción payment — escalate to CPC402- **Transferencia Internacional:** Foreign payment — export zero-rate or reverse-charge403404---405406## Section 9 — Onboarding fallback407408When client cannot provide CPEs for all transactions:4094101. Use bank statement amounts as IGV-inclusive and back-calculate:411 - Net = Total ÷ 1.18 | IGV = Total − Net4122. Conservative defaults: 18% output; 0% input credit without valid CPE4133. Flag all items without CPE in Tier2_Items4144. Issue data request for missing CPE series/numbers4155. Warn client: SUNAT can disallow input credit without valid CPE from RUC-registered supplier; Boletas only credit up to 6% of net credit from facturas416417---418419## Section 10 — Reference material420421| Resource | Reference |422|---|---|423| SUNAT SOL (filing, CPE) | https://www.sunat.gob.pe |424| SUNAT — Apéndice I (exempt goods) | sunat.gob.pe — Texto Único Ordenado LIGV |425| PDT 621 instructions | SUNAT website — formularios virtuales |426| SPOT (Detracciones) guidance | SUNAT — Spot normativa |427| TUO de la Ley del IGV | Decreto Supremo 055-99-EF (as amended) |428| CPE technical specifications | SUNAT — comprobantes de pago electrónicos |429430---431432## Disclaimer433434This 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.435436The most up-to-date, verified version of this skill is maintained at [openaccountants.com](https://openaccountants.com). Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.437438---439440_Source: [OpenAccountants](https://openaccountants.com/skills/peru-igv) — open tax Guides for AI, reviewed by named CPAs/CAs/EAs. Quality: **source-cited draft**. For always-current figures and named-accountant backing, connect the OpenAccountants MCP server (`openaccountants-mcp`)._
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