SUNAT proceeds to create the Registry of Exporters of Services

In accordance with Law 30641, SUNAT proceeds to create the Registry of Exporters of Services, which will become effective as of Monday, November 27th.

The companies dedicated to the Export of Services and Tourism will have a period of two months to register. It should be noted that any operation whose service is provided by a domiciled, in favor of a non-domiciled, onerous service or that the service is provided or consumed abroad will be considered as Exportation of Services and Tourism, a name that will allow them to enjoy the benefit of not be taxed with the IVA, provided that they are registered in the Register of Service Exporters under SUNAT.

The requirements established by SUNAT are the following:

The Taxpayer Record of the company must not be out of work or with temporary suspension of activities, condition of not having been or being in the General Scheme, Special Regime or MYPE Tributary Regime.

Application for registration must specify the type of service to be exported. If it is more than one, the one that is estimated will obtain the highest income.

Validation, if the applicant does not meet the requirements, the application for registration will not be accepted.

Proof of registration, will be generated at the time of registration.

Exclusion of registration, proceed at the request of the exporter or ex officio when it fails to meet the established requirements.

If you have any questions about the subject or want to expand your information you can write to the following emails: omago@omcabogados.com or marketing@omcabogados.com.pe