REQUEST FOR ACCESS TO THE SPECIAL REGIME FOR EARLY RECOVERY OF VAT
A request, using the Form included in Annex A of the Regulations, duly substantiated, addressed to the Investor Services Directorate. The request shall have the character of a sworn statement and must be accompanied by the following:
- Descriptive report of the project.
- Proposed project execution schedule, including the identification of stages, sections, or similar components; as well as the period for samples, tests, or trials, if applicable, specifying the quantity, volume, and characteristics of each item. The proposed execution schedule must be detailed on a monthly basis and rounded to whole numbers. It must also be submitted in printed form and as a digital version in Excel format.
- Simple copy of the Sectoral Contract or authorization from the Sector, as applicable.
- Proposed list of capital goods and intermediate goods, indicating the current national subheading and its correlation with the Classification by Use or Economic Destination (CUODE) in each case, according to the codes specified in Annex No. 1 of the Regulations; as well as the list of services and construction contracts indicating the corresponding codes from the International Standard Industrial Classification (ISIC), according to the codes specified in Annex No. 2 of the Regulations; explicitly demonstrating that they are necessary and directly linked to the execution of the Project. The lists must be submitted in printed form and in digital version in Excel format. For these purposes, the Ministry of Economy and Finance recommends reviewing the Explanatory Notes of the ISIC Revision 4.
- Notarized copy of the Public Deed of Incorporation of the Applicant, registered with the National Superintendency of Public Registries – SUNARP, in the case of a legal entity. In the case of an associative contract, a notarized copy of the respective contract must be submitted.
- Notarized copy of the Power of Attorney accrediting the legal representative’s authority to request enrollment in the Regime, where applicable.
If photocopies of the requested documents are submitted, they must be notarized by a Notary Public or certified by the PROINVERSIÓN Notary.
FLOWCHART TO ACCESS EARLY VAT RECOVERY REGIME (RERAIGV) LEGISLATIVE DECREE No. 973
Admissibility
5 working days
ProInversión prepares reports and draft Addendum
20 working days
Competent Sector Opinion
Issuance of Ministerial Resolution
20 working days
Publication of Ministerial Resolution
5 working days