Peru Gazettes Decree Approving List of Entities Exempt From General Sales Tax Collection

December 26, 2025, 5:00 AM UTC

The Peruvian Official Gazette Dec. 20 published Supreme Decree No. 311-2025-EF, approving the list of entities exempt from general sales tax (IGV) collection. The decree also provides that the Ministry of Economy and Finance must publish the list on its website by the last business day of December 2025 and that the list is effective from Jan. 1, 2026. [Peru, Official Gazette, 12/20/25]

Reference:
View Supreme Decree No. 311-2025-EF. View Gazette Index.

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