Peru’s New B2C E-Services VAT Regime: What Non-Residents Need to Know

• Starting October 1, non-resident digital platforms must collect and remit Peruvian value-added tax at an 18 percent rate on supplies of digital services and other intangibles to Peruvian consumers
• The new regime ensures that VAT is collected where the recipient is a non-taxable person
• Previously issued legislative Decree No. 1,623 established rules for overseas electronic services providers
• A return must be filed and tax payment made within 10 business days of the month following the respective tax period
• Obligations may be discharged in Peruvian sol or US dollars

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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