Modalities to export services
The World Trade Organization (WTO), under the General Agreement on Trade in Services (GATS), a multilateral trade agreement of the WTO that covers trade in services, defines, within the Export of Services, four aspects based on the territorial presence of the supplier and consumer at the time of the transaction:
Cross-border tradeWhen the commercial activity develops from the territory of a supplier to the territory of the consumer.
Consumption AbroadWhen the consumer travels to the supplier's territory to purchase the service.
Commercial presenceWhen the service provider establishes a commercial presence, through a branch, in the consumer's territory to provide a service.
Movement of natural personsThe foreign supplier moves and supplies a service in the importing country. As an independent.
On the other hand, recently, the European Commission has proposed adding a fifth service export modality, which caters for forms of service supply that are not covered by the four traditional modalities mentioned above:
Integrated ServicesRecently, this export modality emerged considering the services that make up a part of manufactured goods. For this reason, they are called integrated, since in some way they are the "servification" of the manufacture of a good.
Whatever the modality that a company decides to choose or that its business model allows, it must meet the following requirements:
It is provided for consideration from the country to abroad, which must be demonstrated with the corresponding payment receipt, issued in accordance with the regulations on the matter and noted in the Sales and Income Registry.
The exporter is a person domiciled in the country.
The user or beneficiary of the service is a person not domiciled in the country.
The use, exploitation, or operation of services by the non-domiciled takes place abroad.
For the purposes of what is provisioned in the preceding paragraph, the exporter of services must, previously, be registered in the Registry of Exporters of Services in charge of SUNAT.
Consider that according to the law, in Peru they are recognized as export of services to Modality 1 (all services) and 2 (according to the list).