The system runs the following procedures to assess IGV:
Tax controlled in Accounts Receivable of withholding company, which issued the products and/or services invoice.
When the receivables invoices for products and services from companies known as Realization Agent are written off, the system issues the realization confirmation as it writes off the invoices and adds advanced payments with realization calculation, according to Resolution of Superintendence 058-2009/SUNAT (limit of 0.5% to 2% on sale price of goods or services).
The system runs the IGV realization calculation if the following validation are made:
- The rates of IGV Realization must be registered in the Tax module.
- When the Outbound documents are issued, the products and/or services are validated, so items that are not registered and items with different rates of realization are not added for the realization calculation.
In the invoicing for the order (outflow), the products must be broken down according to the realization percentages distinct in individual invoices. Example: a document with 2 products, each one has a realization percentage, then, two invoices must be generated, one for each product. |
- The Customer register must have field Agent equal to 2 (Realization agent).
- The parameter MV_AGENTE must be configured with N in the second position, once the supplier cannot be a realization agent.
- The parameter MV_SERPERC must be configured to inform the series printed in the realization receipt.
Tax controlled in Accounts Receivable of withholding company, which issued the products and/or services invoice. To run the depreciation, the document issuer cannot be a withholding agent and the receiver must be a depreciation agent.
The following validations are made for the IGV depreciation calculation:
- The rate registration and the depreciation calculation are made in the Tax module.
- Depreciation is calculated only for transaction with amount higher than 700.00 soles.
- The depreciation amount is discounted from the Invoice total.
- The depreciation amount is always discounted, fully, in the first installment, even if the payment is partial.
- After Invoice is written off, a depreciation note is generated in Accounts Payable.
In the invoicing for the order (outflow), the products must be broken down according to the realization percentages distinct in individual invoices. Example: a document with 2 products, each one has a depreciation percentage, then, two invoices must be generated, one for each product. |
- The Supplier register, used in the Inbound Document, must have field Agent equal to 3 (Depreciation).
- The parameter MV_AGENTE must be configured with S in the third position, to calculate depreciation.
For further information on functionalities of system in IVG- Sale General Tax withholdings, view:
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See Also
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