REQUESTS FOR THE EXECUTION OF AN INVESTMENT CONTRACT ADDENDUM TO QUALIFY FOR THE SPECIAL EARLY VAT RECOVERY REGIME
Beneficiaries who have accessed the Regime by signing an Investment Contract, under the Regime in effect prior to the enactment of the provisions of Legislative Decree No. 1423, may submit a request to PROINVERSIÓN for the subscription of an Investment Contract Amendment Addendum and for the modification of the Ministerial Resolution that qualified them to benefit from the Regime.
Requests for the subscription of Investment Contract Amendment Addenda must be submitted to PROINVERSIÓN within the term of validity of the Investment Contract, as established in the Contract for the fulfillment of the investment commitment, and will be processed in accordance with the procedure applicable to the subscription of Investment Contracts.
The effects of the approval of requests submitted for the subscription of Investment Contract Amendment Addenda shall retroactively apply to the date of submission of the request or to the effective date of the addendum to the corresponding Sectoral contract or modification of the Sector authorization, as applicable, and this must be duly recorded in the respective addendum.
DOCUMENTS TO BE SUBMITTED TO PROINVERSIÓN
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:
- Proposed execution schedule required for the project, including the identification of stages, sections, or similar components; as well as the period for samples, tests, or trials, if applicable, required for the project start-up, specifying the start and end dates, designation within the project, quantity, volume, and characteristics of the aforementioned period, as applicable. 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.
- Where applicable, a copy of the Sectoral Contract Addendum or the modification of the Sector’s authorization, or the Sector’s acceptance of the force majeure or fortuitous event, or, if not available, a copy of the corresponding request in process.
- Power of Attorney accrediting the legal representative’s authority to sign the requested Addendum on behalf of the Beneficiary.
- In cases where, together with the request for the subscription of the Investment Contract Amendment Addendum and the modification of the Ministerial Resolution, an expansion of the list of capital goods, intermediate goods, services, and construction contracts is requested, the new proposed list of capital and intermediate goods must be submitted in addition to the documents previously indicated, specifying the current national subheading and its correlation with the Classification by Use or Economic Destination (CUODE) in each case, as well as the new list of services and construction contracts, substantiating their direct linkage to the project. The lists must be submitted both in printed form and in digital format Excel.
- Deposit receipt for S/ 3,700.00 for processing fee. The deposit must be made at BBVA Banco Continental, in the Account in Peruvian Soles No. 0011-0661-69-0200035423, and the deposit slip must be sent to the email: tesoreria@proinversion.gob.pe. The Interbank Account Code (CCI) is as follows: 011-661-000200035423-69.
If photocopies of the requested documents are submitted, they must be legalized by a Notary Public or certified by the PROINVERSIÓN Notary.
SPECIAL EARLY VAT RECOVERY REGIME – REQUEST FOR THE EXECUTION OF AN INVESTMENT CONTRACT ADDENDUM
Admissibility
5 working days
Opinion of the Competent Sector
20 working days
ProInversión prepares reports and draft Addendum
20 working days
Project review by stakeholder
5 working days
Project review by Sector
5 días hábiles
Addendum Subscription
Issuance of Ministerial Resolution
5 working days