Peru replaces the IGV determinative return for non-domiciled services
- Jurisdiction
- Peru
- Tax
- VAT
- Change type
- Digital services
- Status
- In force
- Announced
- 1 June 2026
- Effective
- 1 July 2026
- Authority
- Diario Oficial El Peruano (SUNAT)
- Verified
- Fetched from official source · high confidence
Peruvian taxpayers using non-domiciled services. The determinative return goes; in its place an informative declaration through a new payment-voucher module must be filed before paying via Virtual Form 1662, from 1 July 2026.
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.
What changed in detail
SUNAT RS N.000047-2026 removes the determinative-return requirement for IGV/IPM on the utilization of non-domiciled services but requires an informative declaration via a new non-domiciled payment-voucher module before paying through Virtual Form 1662, from 1 July 2026.
Proof
comprobantes de pago hayan efectuado la retención y el pago del IGV; Que los documentos que acreditan el pago del IGV que grava la utilización en el país de servicios prestados por no domiciliados y del IGV retenido por operaciones en las que se emite la liquidación de compra son el Formulario N° 1662 - Boleta de Pago, el Formulario Virtual N° 1662 - Boleta de Pago y el Formulario N° 1663 - Boleta de pago a que se refieren las Resoluciones de Superintendencia N.os 125-2003/SUNAT, 038-2010/SUNAT y/o 000251-2022/SUNAT; los cuales no permiten vincular el pago del impuesto al comprobante de pago u
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