Peru published Supreme Decree No. 157-2024-EF on 24 August 2024, amending the VAT (IGV) and Selective Consumption Tax Law to implement Legislative Decree No. 1623, which introduced new rules for collecting IGV on services provided by non-domiciled suppliers to natural persons in Peru through digital platforms. The Supreme Decree clarifies aspects of the new rules and sets the entry into force date as 25 August 2024.
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