In depth
Among the main considerations of what is regulated in the RS, we note the following:
Procedure for Registration in the REA
| How do I apply for REA registration? |
Through SUNAT — Online operations with virtual form N° 3170 — Application for registration in the REA. |
| How long is the response time? |
Five working days. After that, the negative administrative silence will apply. |
| Starting when can I register in the REA? |
As of the date on which the first authorized checkpoint is operational and according to the rules for the Refund of Taxes to Tourists of the Regulations of the IGV Law. |
| Is there a prerequisite for enrollment? |
Establishments must be affiliated with the Collaborating Entity. |
Refund of IGV to tourists in our legislation
- 2011: The possibility of refunding the IGV to foreign tourists is regulated in the IGV Law.
- 2012: The applicable regulation was incorporated in the IGV Regulation, which never entered into force.
- 2020: The corresponding regulation of the GST Regulation was modified, including the conditions for the Establishments to register in the REA. The validity of the Regulation was again conditioned on compliance with the following requirements:
- An established return procedure
- An operational first checkpoint enabled for the return
To date, even though the procedure for registration in the RAE and the rules for the electronic issuance of invoices to tourists are in place, the VAT refund conditions for foreign tourists are still pending.
Let us hope that SUNAT gives priority to completing these conditions for the entry into force, considering that more than 10 years have passed since this possibility was incorporated in the IGV Law.
We hope that this information will be of relevance to you and your company. If you require any further information, please do not hesitate to contact us.
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