- Peru has enacted legislation requiring non-resident suppliers to collect and remit 18% VAT on digital services and intangibles
- Legislative Decree No. 1,623 outlines rules for overseas providers to determine if supplies are made in Peru and registration obligations
- The VAT collection is to ensure tax is collected even if the recipient is non-taxable
- A tax return must be filed and payment made within 10 business days of the following month, in Peruvian sol or US dollars
- The obligation applies from October 1, 2024.
Source: answerconnect.cch.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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