According to Article 29 of the Consolidated Amended Texts of the General Sales Tax and Luxury Tax Law, approved by Supreme Decree No. 055-99-EF, the parties subject to the IGV (Impuesto General a las Ventas – General Sales Tax/VAT) will have to file an affidavit for the operations taxed or exempted from this tax and carried out in the tax period of the previous calendar month.
In this statement, they will record the monthly tax, the tax credit, and the tax withheld or collected, if applicable. Likewise, they will determine and pay the resulting tax or the balance of the tax credit that has exceeded the tax of the respective period, if applicable.
Such statement shall be filed through the PDT (Programa de Declaración Telemática 621 – Telematic Declaration Program 621) or the Easy Declare 621. Therefore, this article provides the main aspects regarding these two means for the declaration.
What is the difference between PDT 621 and Easy Declare 621?
According to the Superintendence Resolution N°335-2017, the service “Mis declaraciones y Pagos” (“My Statements and Payments”) is created to allow taxpayers to file their statements directly through the SUNAT (Superintendencia Nacional de Administración Tributaria – National Superintendence of Tax Administration) website, easy declare forms established there, among them the 621.
Therefore, the taxpayer would no longer have to fill in the data in a telematic declaration program or PDT first. Thus, SUNAT seeks to facilitate the filing of the statements.
Is it possible to continue using PDT 621?
As mentioned above, monthly IGV statements will be made through the “My Statements and Payments” platform by completing the corresponding virtual form.
However, the Sole Transitory Complementary Provision of the resolution mentioned above indicates that the PDT No. 621 may also be used for the original, substitute, or rectifying VAT return in this platform, according to the following:
- For periods prior to January 2015: PDT N° 621-IGV-Renta Mensual shall be used.
- For periods between January 2015 and May 2018: PDT N°621 or Easy Declare N° 621-IGV-Renta Mensual shall be used.
- Periods from June 2018 onwards: Only through Easy Declare N°621.
Likewise, PDT 621 may be used when, for reasons not attributable to the taxpayer, Form No. 621 cannot be used.
What is the penalty for not filing the monthly IGV statement within the deadlines?
The penalty for taxpayers of the General Regime will be 1 UIT (Unidad Impositiva Tributaria – Applicable Tax Unit), according to the infraction typified in numeral 1, Article 176, of the Tax Code.
If false figures or data are submitted, the fine will amount to 50% of the omitted tax to be paid, or 100% of the amount unduly obtained, if a refund of balances, credits, or similar concepts has been obtained under numeral 1 of Article 178 of the Tax Code.