The professor and specialist in financial matters spoke regarding the role played by the exchange rate disclosed by Sunat. “Actually, it is a reference for tax issues. For example, a company that has its accounting in soles for the most part and if it buys something in dollars, it has to use the sale exchange rate of the day of the transaction (the day that issues the invoice). Then it serves so that this person can know at what exchange rate they record in their accounting, in their tax return, the purchase of this good or service”, he commented.
On the other hand, “in the event of selling in dollars, if I have my accounts in soles but I sold in dollars, I will have to use the purchase exchange rate of the date of sale (the date 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 the Sunat exchange rate of the day of collection, the day I collect that receipt, the day I get paid that receipt”
Finally, the expert added that the Sunat exchange rate is a reference like others. “It’s not a bad reference but it’s not the only one either.