What is the approved form, and where can it be found?
The approved form is Virtual Form No. 0623-IGV-Digital Economy. This form is available on the declaration and payment platform for non-domiciled taxpayers, which can be accessed through SUNAT Virtual.
How do I choose the type of currency for the IGV declaration and payment?
The type of currency (local currency or dollars) is chosen as follows: a) in the January return of each year, even if there are no perceptions, withholdings to declare or carryforward balance; or b) in the first return of the year, if the obligation to declare arises after January of that year.
The chosen currency is maintained for the declaration and payment of the following periods up to the December period of that year.
How can non-domiciled persons pay the IGV in the local currency?
Non-domiciled taxpayers can pay the IGV in the local currency in the following ways: a) Debit in account: Ordering the debit in account of the amount to be paid to the bank selected from the list of banks that SUNAT Virtual has enabled. b) Credit or debit card: The amount to be paid is charged to a credit or debit card selected from the issuers enabled in SUNAT Virtual with prior affiliation to the internet payment service.
In addition, the payment can be made before or after filing the tax return, through SUNAT Virtual or authorized banks, using the NPS (Network People Services) obtained according to the established procedure.
How should non-domiciled persons pay the IGV in dollars?
They can only do so by means of a SWIFT interbank transfer from abroad to the Banco de la Nación account. Non-domiciled persons must provide the bank with the necessary data according to the NPST Network People Services (report and the type of instruction regarding the payment of local and foreign commissions ("OUR").
If the OUR instruction is not used, the amount paid will be the amount of the transfer minus the commissions. If no NPST is entered, the payment is charged according to the rules of the Tax Code.
What does "OUR" mean?
The OUR instruction means that whoever orders a SWIFT interbank transfer must pay all fees, both local and foreign.
What are the grounds for rejection of the virtual form and payment on the platform?
The virtual form in the local currency, with or without payment, may be rejected for any of the following reasons:
- Not having an affiliated account or having insufficient funds.
- Not using a card affiliated to the internet payment service.
- Transaction not approved by the card operator.
- Failure to receive the statement and/or payment.
- Failure to generate the NPS report when using this modality.
The virtual form in dollars may be rejected for the following reasons:
- System failures that prevent the receipt of the form.
- Failure to generate the NPST report if requested.
What is the NPST and how is it used?
The NPST is the SUNAT payment number that non-domiciled individuals must provide to the bank to make a SWIFT interbank transfer. This number associates the payment with your RUC, the corresponding period and the amount of the payment. It is generated in the declaration and payment platform for non-domiciled persons, has no expiration date and can only be used for dollar payments.
How can non-domiciled taxpayers obtain the NPST to file and pay in dollars?
Non-domiciled taxpayers can obtain the NPST in the following ways: a) At the end of the tax return, if they chose to generate it, it is included in the NPST report along with the proof of filing. b) Before or after filing the tax return, by following these steps:
- Access the SUNAT Online Operations platform.
- Select the payment option and enter the requested data.
- Generate the NPST following the instructions of the platform.
The NPST report shows the generated NPST and the necessary information to perform the SWIFT interbank transfer.
What is the proof of filing and/or payment and the NPST report?
The proof of filing is the only proof of the operation carried out by the non-domiciled taxpayer, confirming the filing of the tax return. In addition, it can be obtained as follows: a) If the determinative return is filed in dollars, the NPST report is generated together with the proof of filing, if it was obtained when filing. b) If payment is made in local currency by account debit or credit/debit card, and there are no grounds for rejection, the proof of payment made is generated.
The proof of filing and payment, as well as the NPST report, can be printed, saved and/or sent to the email address indicated by the non-domiciled subject.
What should be considered when filing substitute or rectifying tax returns?
When filing substitute or rectifying tax returns, the following must be considered: a) If the return has more than one item, each substituted or rectified item constitutes an independent return, and more than one item may be substituted or rectified at the same time. b) All the data of the item being substituted or rectified must be entered, including the information that is not to be changed.
When should the type of currency be chosen for the declaration and payment of the IGV withheld and/or collected?
The type of currency is chosen in the period of December 2024 for the declaration and payment of the IGV withheld and/or collected in that period.
What should the withholding or collection agent consider when using Virtual Form No. 0623?
- It is not necessary to file the return if there are no withholdings or collections.
- The determination of each element in the return is independent.
- For transactions in currencies other than the local currency, if declared and paid in the local currency, the weighted average exchange rate published by the SBS is used.
- For transactions in currencies other than dollars, if declared and paid in dollars, the purchase exchange rate of the corresponding country on the due date for filing the declaration or making the SWIFT transfer, published by an institution similar to the SBS, is used.
- If you choose to offset undue perceptions and withholdings, you must follow the provisions of Article 11-N of the regulations of the law.
- If offsetting undue or excess payments of IGV, the provisions of Article 11-Ñ of the regulations of the law must be followed.
- The payment schedule for tax obligations set out by Resolution of Superintendence No. 000281-2022/SUNAT does not apply.
When would the draft resolution enter into force if approved?
It becomes effective as of 1 January 2025.
What is the deadline for collecting opinions, comments and suggestions from the public on the draft resolution?
The deadline is 15 calendar days from 2 December.
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We hope this information is of relevance to you and your company. Please do not hesitate to contact us if you require any advice in this regard.
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