- SUNAT clarified the VAT treatment for digital platforms facilitating taxi bookings in Peru.
- Taxi services themselves remain VAT-exempt.
- Digital intermediation services provided by non-resident companies are subject to VAT when used by Peruvian residents.
- The VAT exemption for taxi services does not extend to digital platforms, as they are considered independent operations.
- Digital platforms must charge VAT on their services, even if the underlying taxi ride is exempt.
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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