Peru is following the legislative path already taken by neighbours Ecuador as well as Paraguay, Argentina, and Chile. As is common in South America (Chile apart) the obligation for the collection of the VAT – to be applied at a rate of 18% – on these online sales will lie with domestic financial intermediaries, e.g. local bank card issuers. The aim is that these financial intermediaries to such transactions will act as withholding agents for the VAT due.
Source: taxamo.com
