The Ministry of Economy and Finance by Supreme Decree No. 164-2016-EF published on June 22, 2016 decided to add advisory services and design services, publishing services, printing services, business services, scientific research and development technological, legal aid services and audiovisual services, such as new services export operations.
Also, the concepts are expanded, noting that:
• Editorial services include necessary for obtaining an editorial product activities without reaching distribution activities and marketing them.
• Scientific research indicates that is original and planned study is to obtain new scientific and technological knowledge.
• Technological development is determined as the application of research results or any other type of scientific knowledge.
• The legal aid services, is indicated as the service in which use of legal expertise for the country customer is not domiciled, provided their use, operation or use of it is done abroad.
• Audiovisual services, these services include production and transmission of audiovisual works. Audiovisual works include cinematographic and those obtained by a process analogous to cinematography.
The services meet the requirements to be considered as service export operations. These services are not affecting to IVA, according to Appendix V of the TUO of the IVA law.