More Traceability, Less Friction: BSO’s Digital Solution for Recording VAT
More Traceability, Less Friction: BSO’s Digital Solution for Recording VAT
Tax changes require operational responses. Superintendency Resolution No. 000047-2026/SUNAT strengthens the link between the payment of Value-Added Tax (VAT) and Municipal Promotion Tax (IPM in Spanish), the payment voucher, and the underlying transaction. This regulation recognizes that payment documents did not previously allow the tax to be linked to the corresponding payment voucher or transaction, making traceability more difficult.
For the use in Peru of services provided by non-domiciled entities, the VAT credit requires, where applicable, recording the payment voucher issued by the non-domiciled service provider, as well as the document evidencing payment of the tax. For transactions involving purchase settlement documents, both the respective payment voucher and the document evidencing payment of VAT must be recorded in the Purchase Book.
In practice, the recent implementation of this resolution involves identifying, linking, recording, and reviewing more documents, including payment vouchers issued by non-domiciled entities, proofs of payment, and related purchase settlement documents. This information must be incorporated into the Electronic Purchase Book.
To address this scenario, BSO has developed a tool that streamlines document organization and recording. It is a cross-functional solution that automates the generation of accounting entries, eliminating additional processing time for work teams and ensuring more efficient operations.
As an outsourcing company, BSO understands that compliance requires processes, technology, and discipline. That is why we continue to evolve alongside tax changes and business requirements, turning a complex obligation into an organized, traceable, and efficient workflow.
With BSO, your company can focus on its core business while benefiting from a solution designed to support the document management requirements associated with VAT and IPM. Technology applied to compliance and aligned with your day-to-day operations.