The Peruvian SUNAT has issued Resolution 108/2020. This resolution is intended to postpone several obligations that otherwise would become effective July 1, 2020. As a result, the mandatory use of the United Nations Standard Products and Services Code (UNSPSC) or the Global Trade Item Number (GTIN) as identifiers of fixed assets in the Ledgers of Fixed assets and Ledger of Valued Permanent Assets will become effective on January 1, 2021. Additionally, the use of version 5.2 of the Electronic Ledger Program (PLE) will become effective on the same date. This resolution also mandates the use starting January 1, 2021, of new fields in the ledgers of sales and purchases, intended to identify the tax on plastic bags. This new resolution can be found here.
PERU: SUNAT Issues Resolution 108/2020
Ramón Frias
July 14, 2020
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Author
Ramón Frias
Ramon is a Tax Counsel on the Regulatory Analysis team at Sovos. He is licensed to practice law in the Dominican Republic and is a member of the Dominican Bar Association. He has a Certificate Degree from Harvard University as well as a J.D. from the Universidad Autonoma de Santo Domingo. Ramon has written a number of essays about tax administration and has won the first prize in the international essays contest sponsored by the Inter American Center of Tax Administrations (CIAT). Prior to joining Sovos, Ramon worked for more than 10 years in the Department of Revenue of the Dominican Republic where he served as Deputy Director. He is proficient in French and Spanish.
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