Peru’s President has enacted Legislative Decree No. 1623, revising the General Sales Tax (IGV) and Selective Consumption Tax to regulate the taxation of digital services and intangible goods purchased online. Key provisions include individuals using digital services from non-resident providers or importing intangible goods being subject to IGV, non-resident providers acting as tax agents, and payment of the tax in Peruvian soles or U.S. dollars. The new tax regulations are set to come into effect on October 1, 2024.
Source GlobalVATcompliance
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