SUNAT: Regime of IGV perceptions




The perceptions regime is a system that was created in order to raise funds for the payment of the IGV, which is applied to the “sale price” in the process of a sale, through the perceptions agents.

What is the perception regime?

It is a system that was created in order to raise funds for the payment of the general sales tax (IGV), through the so-called “perception agents” in the process of a sale.

That is, in the process of a sale, the provider will charge an additional percentage of the sale price to its client, of course, based on previous requirements, since not any company can make such additional charges. In this sense, only companies that are named or assigned as collection agents may carry out these operations.

What is a perception agent?

Collection agents are companies (regularly large companies) that were designated (as they could also be excluded), by means of a supreme decree endorsed by the Ministry of Economy and Finance with a technical opinion from SUNAT, who in turn are on the register of perception agents.

Therefore, these companies have a “perception agent certificate” issued by SUNAT. Therefore, they have the authorization to charge an additional amount of the sale price to their customers and, of course, they will have to issue a receipt for the additional amount collected, in addition to the sales receipt.

Likewise, users (customers) may not oppose the corresponding additional payment.

Products subject to the perception regime

The products that are subject to the perception regime are:


imported goods

Assets of appendix 1, law No. 29173

Between agents of perception


For liquid fuels derived from petroleum indicated in numeral 4.2 of article 4 of the Regulations for the sale of Liquid Fuels and other products derived from hydrocarbons, approved by Supreme Decree No. 045-2001-EM and amending regulations, except for Liquefied Petroleum Gas (LPG).

Excluded operations

If the sale of the fuel is given to another company that also has the status of collection agent

Being a direct consumer, as long as you have an authorized registry in the General Directorate of Hydrocarbons.

For final consumers (without marketing).

imported goods

For definitively imported goods taxed with the IGV.

Excluded operations

Derivatives of the temporary import regime for re-export in the same state or temporary admission for inward processing.

For those who have the status of IGV withholding agents

Assets of Appendix 1, Law No. 29173

For all sales operations taxed with the IGV that are found in Appendix 1 of Law No. 29173 of the perception regime.

Excluded operations

If the client has the status of withholding agent or is on the list of entities exempt from IGV receipts.

For sales operations to final consumers, with the exception of numerals 5 to 12 of appendix 1 of Law No. 29173.

In the sale of liquefied petroleum gas in establishments authorized by the General Directorate of Hydrocarbons of the Ministry of Energy and Mines.

Sales made through the Lima Product Exchange

If the Withdrawal System (SPOT) operates.

Between agents of perception

Whether the supplier or the client are collection agents and that one (or several) payment vouchers are issued for said transaction that exercise the right to tax credit.


Source: Management

share by

keep informed