Pursuant to Legislative Decree No. 1623 published in the official Peruvian Gazette on August 4, 2024, non-residents supplying digital services or non-tangible goods to individuals in Peru who do not carry out business activity (B2C) must charge and collect 18% VAT (IGV). Digital services are broadly defined as any service that is made through the internet, platforms, or technology used by the internet and characterized as being essentially automatic. Examples include access to online images, movies, music, online magazines and newspapers, and remote conferencing services.
Initially set for implementation from October 1, 2024, the obligation to collect VAT on cross-border digital services in Peru has been postponed until December 1, 2024 through Legislative Decree No. 1644.
The Legislative Decree can be found here.
