- SUNAT issued a report on 29 April 2025 clarifying electronically supplied services by non-domiciled providers for VAT.
- This report updates previous guidance from Report No. 000039-2024.
- Online technical support via electronic platforms and consulting services delivered traditionally no longer qualify as digital services.
- To qualify as digital services, the service must be provided by one person to another, delivered via the Internet or electronic networks, accessible online, automated with minimal human intervention, and depend on information technology.
- These criteria help non-resident providers understand their tax obligations in Peru.
Source: fintua.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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