2023-12-04 06:00:00
The exchange rate announced by Sunat is a reference for tax issues, says Jorge Carrillo Acosta. “It is used so that a person can know what type of exchange he records in his accounting during the purchase, sale or in his tax return.”
For example, a company that has its accounting in soles and buys something in dollars, has to use the sales exchange rate on the day of the transaction (the day the invoice is issued). On the other hand, “if I sell in dollars but have accounting in soles, I will have to use the purchase exchange rate with the date (that I sold my good or service).”
“In the case of natural persons, if I issue a receipt for fees in dollars, I have to take into account to pay taxes the Sunat exchange rate, the day of collection, the date that I collect or pay me that receipt.”
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