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Peru Imposes 18% Sales Tax on Foreign Digital Platforms Like Netflix and Airbnb

  • Peru introduced a new tax measure under Legislative Decree 1623
  • An 18 percent General Sales Tax is imposed on services from foreign digital platforms such as Netflix, Temu, and Airbnb
  • Starting October 2024, these platforms must collect, declare, and pay the tax
  • If platforms do not comply, payment facilitators like Peruvian banks and telecoms will handle the tax responsibilities
  • Further regulations by the Peruvian tax agency may affect the obligations of payment facilitators

Source: taxand.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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