The exchange rate published by Sunat is a reference for tax issues, says Jorge Carrillo Acosta. “It is used so that a person can know what type of change he records in his accounting in 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 sale exchange rate of the day of the transaction (the day the invoice is issued). On the other hand, “in case of selling in dollars but the accounting is 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 the Sunat exchange rate, the day of collection, the date that receipt is collected or paid to me.”