"For the VAT tax regime, when it believes it has made the payment?
in cash: The date of delivery or availability of cash. In
payments by check: On the day that is available to pay.
the case of post-dated checks, shall be considered paid on the due date (the same can not be longer than 30 days from issuance).
the case of Bills of Exchange: The maturity date or when the payment is made, whichever comes first.
If the invoice is issued on 31.05.2002 and the payment is made on 02.15.2003 is retention?
No, because it is an operation before the term of the tax regime. In accordance with RS 037-2002/SUNAT , retention apply to operations to be performed from 1 June 2002.
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