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- Sales of assets in the country;
- Provision or use of services in the country;
- Construction Contract;
- The first sales of real state (by builders).
This tax is composed of a percentage of 17% (determined by the legislation) added to the percentage of 2%, corresponding to the Wholesale Price Index (IPM).
IGV rate must have the value concerning IPM. Although it is not pointed out in the document, it is sent to cities in specific situations.
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Important:
This tax does not levy on the following transactions:
- Service Import;
- Export.
For more detailed information, check thearticle 1 of Supreme Decree nr. 055-99-EF.
Previous registration for Tax Calculation
- In Variable Taxes, select Add.
The system displays the addition screen.
2. Fill out data according to field help instructions.
3. This file has self-explanatory filling. However, check the most important information to register this tax:
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Important information when the tax is created.
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Description
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Content
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Important Notes
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Registering a tax - SEL
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Tax Code
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IGV
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Description
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General Sales Tax
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Field in Tax Records
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1
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IGV is always saved in fields 1. Tax Base, Rate, and Tax Value.
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Inflow Calculation Formula
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M100IGV
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This function is run internally when inflow invoices are generated either manually or by the purchase order.
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Outflow Calculation Formula
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M46IGV
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This function is run internally when outflow invoices are generated either manually or by the purchase order.
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Fee %
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19
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19% Standard
4. Check the data and confirm.
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Note:
There are situations in Peruvian Legislation in which the right to tax credit is defined. To meet this peculiar characteristic, the field IGV Credit is in Types of Inflow and Outflow. This operation can be more usual when inflow invoices are entered. The field mentioned influences the Calculation when the result of the tax to be paid is obtained.
In operations somehow affected by IGV that involve exempt or non-exempt values, check if TIO, in the field Calculate IGV, is configured with the options 2or 3.
The value of tax calculation basis must be saved in the field Exempt Values in the table Tax Records, and they must not be saved in the other fields (Tax Base, Tax Value, and Rate). Besides, IPM value must not be saved (because it does not exist in this document).
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Important:
Consumption Tax (ISC) must be presented in IGV calculation basis because there is no exclusive treatment for it.
See Also
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