- Clarification of Digital Services: The Peruvian Tax Authority’s Ruling 046-2025 defines digital services as those that are automatic, delivered online, and reliant on the internet, explicitly excluding services that involve human intervention.
- Repeal of Previous Ruling: Ruling 046-2025 repeals the earlier Ruling 039-2024, which had broader criteria for classifying digital services, thereby tightening the definitions and requirements.
- Tax Implications: Peruvian entities and their service providers must review their offerings to ensure compliance with the new guidelines, as revenues from qualifying digital services are subject to a 30% withholding tax when consumed in Peru.
Source EY
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