VAT Credit in the Peruvian Tax System

Alpaca G.E. · International VAT Monitor (2023) · DOI: 10.59403/2mj89x5

Resumen

In this article, the author explains the requirements that need to be fulfilled for the VAT on acquisitions (input VAT) to be considered as credit as well as the difficulties that the taxpayers face for that purpose and the consequences triggered by the misuse of such credit. © IBFD.

Instituciones: Universidad Tecnológica del Perú