Pursuant to Legislative Decree No. 1623, non-residents supplying digital services or non-tangible goods to individuals in Peru who do not carry out business activity (B2C) must charge and collect 18% VAT (IGV). The obligation to collect VAT on cross-border digital services in Peru has been postponed until December 1, 2024 through Legislative Decree No. 1644.
Source Sovos
Click on the logo to visit the website
Latest Posts in "Peru"
- Peru Revises VAT Structure for 2026: IGV Reduced, IPM Increased, Total Rate Unchanged
- Peru Publishes Decree Exempting Entities from Sales Tax, Effective October 1, 2025
- Peru Enacts New VAT and Income Tax Benefits for Agricultural Sector Starting 2026
- Peru Exempts Unprocessed Metallic Mineral Transfers from VAT Split for Mining Sector
- Peru Clarifies VAT Early Recovery Regime Scope for Pre-Authorized Services in Investment Projects
