Tax return and payment of VAT withheld and/or collected.
Non-domiciled taxpayers who are withholding and/or collecting agents must file and/or pay the VAT levied and/or withheld on the use of digital services in the country and the import of intangible goods via the Internet.
Place and means for filing the tax return and payment of the tax:
It is filed through the Virtual Form N° 0623- IGV - Digital Economy through the tax return and payment platform for non-domiciled individuals by SUNAT Virtual.
Process for the tax return of the withholding and/or collection of IGV:
- When entering the platform, select the respective virtual form, enter the period to be filed and follow the other instructions on the platform.
- Complete the boxes on the virtual form selected.
- In the case of a tax return in US dollars, access the option that allows you to generate the NPST, if you consider it appropriate to generate this number on this occasion.
Main aspects of the Virtual Form:
It is used for the tax return and payment of VAT withholding and collection agents.
The form will have the option to choose the type of currency (soles or US dollars) to be made at the January period of each year or in the first tax return to be filed in the year, if such obligation is made after January of that year.
Its use by the withholding or VAT withholding agent shall be when they have any withholding or collection or to be presented when the type of currency must be chosen or to compensate for excess or undue VAT withholdings and collections.
Causes for rejection of the virtual form on the platform:
- You do not have an affiliated bank account or if you have one, it does not have sufficient funds.
- You are unable to establish communication with the payment service of the bank or credit or debit card operator, as the case may be.
- A credit or debit card affiliated to the internet payment service is not used.
- The credit or debit card operator has not approved the credit or debit card used to pay.
- When the receipt of the tax return and/or payment, in any of the above modalities, does not take place due to a system outage.
- When the amount to be paid has been cancelled using the NPS and the NPS report is not generated due to a system outage.
- In case of filing a tax return in U.S. dollars, there will be causes for rejection, due to a cut in the system, when the virtual form is not received and/or, if the NPST was requested when filing the tax return, the NPST report is not generated.
Regarding the exchange rate, tax return deadlines and payment methods:
In the case of transactions made in currencies other than soles and files the tax return and payment in soles, the conversion is made using the weighted average exchange rate published by the SBS, on the due date or on the date on which payment is made, whichever occurs first, or in the case of transactions made in currencies other than US dollars, the tax return and payment is filed in US dollars, the conversion is made using the exchange rate of the country to which the currency corresponds on the date on which, at the latest, the tax return must be filed and the payment made or on the date on which the SWIFT interbank transfer is made.
The tax return and/or payment of VAT withholdings and collection must be filed within ten (10) working days of the month following the month in which the tax obligation arises.
Regarding payment methods:
If payment is made in local currency, it can be made through debit in account (if you have an account affiliated to SUNAT Virtual) or credit or debit card (if they are enabled in SUNAT Virtual and if you are previously affiliated to the Internet payment service).
If payment is made in US dollars, in the tax return, non-domiciled individuals must make a SWIFT international transfer to the respective bank account of Banco de la Nación, once the payment has been made, it takes effect on the date on which the deposit is credited to the bank.