Purchase liquidation: what is it used for?




It is a proof of payment issued by natural persons with a business or by companies of the Special Regime, Tax MYPE or General that purchase goods from natural persons who produce or collect primary products derived from the following activities:

  • Agricultural.
  • Artisanal fishing.
  • Extraction of wood and wild products.
  • Artisanal gold mining.
  • Rubber waste and others.
  • Craft.
  • Metal and paper waste.
  • Others that do not have RUC, for which they could not provide receipts.


The buyer with RUC, who belongs to the indicated regimes, has the obligation to issue the purchase settlement because these sellers do not have a RUC to issue proof of payment.

Issuance of the purchase settlement

It is done through Sunat Online Operations or from the Taxpayer Systems. Therefore, the physical issuance is limited only to contingency cases for reasons not attributable to the taxpayer.

This receipt must include the withholding of the General Sales Tax (IGV) made by the buyer, as well as the Income Tax (IR), if applicable.

What is a purchase liquidation used for?

It will be able to be used to support expenses or costs for tax purposes. Likewise, it will allow the right to tax credit to be exercised, as long as the provisions are complied with.

Tax credit and IR withholding

The purchase liquidation serves to support expenses or costs for tax purposes.

Keep in mind that the IGV withheld for the purchase and paid to Sunat can be used as a tax credit, which is subtracted from the IGV generated by sales, resulting in the IGV to be paid to Sunat.

Should deduction be applied to acquisitions through a purchase liquidation?

It is not appropriate to apply the deduction in those operations in which a purchase settlement is issued.


Source: Management

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