Peru has published Law No. 31452, which provides a temporary VAT exemption on basic foodstuffs, including chicken meat, chicken eggs, sugar, pasta, and bread. The exemption is provided to mitigate the impact of inflation and will apply from 1 May 2022 until 31 July 2022. Taxpayers selling foodstuffs covered by the exemption are allowed to claim input tax credits corresponding to the acquisition and/or import of the main inputs required in the production of the exempted foodstuffs.