On May 1st, 2023 SUNAT published Resolution 097/2023 that establishes the procedure for returning the General sales Tax (IGV) to tourists, indicates the date of operation of the first authorized checkpoint and regulates other provisions.
This resolution establishes that the authorized checkpoint of the international air terminal is located in the pre-boarding control area of the first floor of the aforementioned terminal and is operational as of May 2, 2023, the date on which this resolution entered into force.
It also establishes the procedure for the the issuance of the “Tax Free” Certificates and the process of requesting reimbursement of the amounts returned to tourists.
000097-2023.pdf (sunat.gob.pe)
It is also important to highlight past SUNAT Resolutions No. 091/2023 and No. 000005-2023 in which the regulations for the operation of this new facility for tourists in Peru who carry out purchases of certain goods were announced.
