Peru — Sunat igv ipm payment

SUNAT Resolucion de Superintendencia N.000047-2026/SUNAT regulates the payment and/or compensation of IGV and IPM levied on the utilization in Peru of services provided by non-domiciled suppliers: taxpayers are no longer required to file a determinative return for that IGV, but before paying via Virtual Form 1662 must submit an informative declaration through a new non-domiciled payment-voucher module in SUNAT Operaciones en Linea; the provisions apply from 1 July 2026.