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Peru: Guidance on registration of nonresident withholding agents of VAT on cross-border provision of digital services

Rules for registration in the single taxpayer registry of nonresidents designated as withholding or collection agents of VAT on the cross-border provision of digital services

September 4, 2024

The tax authority (Superintendencia Nacional de Aduanas y de Administración Tributaria, or SUNAT) issued Resolution No. 173-2024/SUNAT providing rules—effective September 1, 2024—for registration in the single taxpayer registry (Registro Único de Contribuyente, or RUC) of nonresidents designated as withholding or collection agents of value added tax (VAT) on the cross-border provision of digital services and the import of intangible goods.

Under Legislative Decree Nº 1623/2024, covered nonresidents are required to comply with the rules imposing VAT on the cross-border provision of digital services and the import of intangible goods, including registration requirements, starting October 1, 2024. Read TaxNewsFlash

Read a September 2024 report prepared by the KPMG member firm in Peru

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