Starting in July 2026, companies in Peru that pay the General Sales Tax (IGV) on services provided by non-domiciled entities must file a preliminary informational affidavit through Sunat Operaciones en Línea, according to tax authorities and legal specialists. The change, established via Resolución de Superintendencia N.° 000047-2026/SUNAT, creates a mandatory link between the tax payment and the specific operation that generated it, introducing a new administrative step for businesses utilizing foreign software, consulting, licenses, and cloud services.
Procedural Changes and Economic Use Requirements
The updated regulation does not create a new tax or alter the rules determining when a company must pay IGV on foreign services, according to Pamela Ormeño Eguía, a partner at Echecopar. Carlos Chirinos Sota, tax director at CMS Grau, noted that the timing of when the tax obligation arises remains unchanged. Instead, the mandate focuses purely on administrative procedure, requiring the submission of data to identify the operation before settling the fee.
Tax advisors emphasize that this requirement depends strictly on domestic economic utilization rather than a provider’s foreign location. Luis Yanayaco, senior advisor in the Tax Area at CPB Abogados, stated that services such as digital advertising, technical support, software licenses, and consultations must involve economic exploitation within Peru to trigger the tax. Companies hiring foreign providers must evaluate these conditions carefully before moving funds.
Did You Know? Under the 2026 tax framework, a single Tax Unit (UIT) is valued at S/ 5,500, which directly establishes the financial baseline for calculating potential administrative fines.
Application to Past Operations and Outstanding Balances
The new procedural requirement is not restricted solely to services utilized strictly after July 1, 2026. Legal specialists agree that the rule also applies to past operations if the payment or tax compensation occurs on or after that date. For example, if a company utilized a service in April but delayed paying the tax, any subsequent regularization executed in July must follow the new affidavit process, as outlined by Ormeño. This condition applies equally to operations involving partial payments made prior to the enactment date that still carry pending balances.
Sanction Risks and Credit Fiscal Implications
Failing to submit the informational affidavit carries financial penalties even if the underlying IGV was paid correctly, because the new framework separates tax settlement from the filing requirement. Ormeño pointed out that missing the deadline can trigger a penalty under numeral 2 of article 176 of the Tax Code, amounting to 30% of a UIT—equal to S/ 1,650 for companies under Table I. Voluntary corrections made before Sunat issues a notification can qualify for a 100% reduction of the fine. Chirinos noted that depending on the nature of the omission, numerals 2, 4, or 8 of article 176 might also apply, while Yanayaco observed that the resolution lacks a specific, dedicated sanction for this exact declaration.
Regarding fiscal credit, legal experts indicate that formal omissions do not automatically trigger a loss of the tax credit because the underlying rules for utilizing IGV as a credit remain unchanged. However, Chirinos and Yanayaco caution that discrepancies during an audit could prompt Sunat to question large amounts. Because the automated system connects foreign invoices, declarations, and payments, operational mismatches between these elements may invite administrative scrutiny. Yanayaco advises keeping formal records of system errors when technical glitches occur within Sunat platforms.
Enhanced Traceability and Corporate Controls
The mechanism significantly strengthens Sunat’s capability to monitor transactions involving foreign entities by digitally connecting service details, invoices, declarations, and payments. This setup simplifies electronic cross-referencing with the Electronic Purchase Registry to flag inconsistencies quickly. Consequently, Chirinos recommends establishing internal controls connecting purchasing, finance, accounting, legal, and accounts payable departments. Ensuring strict consistency across contracts, invoices, payments, and accounting books is essential under the heightened regulatory oversight, according to Yanayaco.
Frequently Asked Questions
Does the new resolution create a new tax on foreign services?
No. The regulation does not create a new tax or alter the baseline rules that dictate when a company must pay IGV for utilizing foreign services.
Are services used before July 2026 exempt from the new affidavit?
No. Operations from prior periods can fall under the new mandate if the tax payment or compensation takes place on or after July 1, 2026.
Does paying the IGV eliminate the risk of a fine if the affidavit is omitted?
No. Settling the tax does not automatically remove the consequences of failing to present the informational affidavit, which can lead to penalties under the Tax Code.
How are your company’s internal compliance protocols adapting to increased digital tracking by tax authorities?