Legal basis: Decreto Legislativo N°1669
This Legislative Decree introduces significant changes in the tax regulations, specifically in the way the Purchase Register and the Sales Register are kept. The purpose of this change is to improve the inspection and control of tax information, considering the massive use of electronic payment vouchers and technological tools.
Among the most important points we have:
- Registration of electronic vouchers: Payment vouchers issued electronically must be recorded in the Purchase Register in the same month of issuance.
- Deadline for physical vouchers: Non-electronic vouchers may be recorded in the Purchase Register up to 3 months after their issuance.
- SUNAT proposal: If you are an electronic issuer, SUNAT will prepare an automatic proposal of the Register of Purchases and Sales. You will have to confirm, correct or re-qualify such proposal. If you do not do so, SUNAT will generate the records for you.
- Tax credit: Vouchers recorded after the established deadlines will not grant the right to the tax credit.
- Proration of the tax credit: For those who make taxable and non-taxable sales, if the destination of the acquisitions cannot be established, SUNAT will apply the proration of the tax credit.
The substantial change introduced by Legislative Decree 1669 is the elimination of the 12-month term following the issuance of the voucher or the payment of the tax for the entry of the documents in the Purchase Register.
This change seeks to reduce informality and ensure that records are kept in a timely manner, thus guaranteeing the correct application or use of the tax credit in the corresponding periods.
If you want to know more about this tax regulation, our team of experts is at your disposal to answer any questions you may have about the impact on your business. At MCG Consultores, we are committed to excellence and transparency.Date of publication Diario oficial el peruano:September 28, 2024