Peru: Regulation implementing VAT compliance obligations for nonresident digital services providers
Regulation is effective January 1, 2025.
The Peruvian tax administration (SUNAT) on December 26, 2024, adopted (via Resolución de Superintendencia No. 293-2024-SUNAT) the previously issued draft regulation implementing new value added tax (VAT) compliance obligations for nonresident digital services providers, effective January 1, 2025. Read TaxNewsFlash
Background
Legislative Decree Nº 1623/2024 was published on August 4, 2024, requiring nonresidents selling digital services and importing to private individuals in Peru to register for, collect, and remit VAT at a rate of 18%. These rules are effective from December 1, 2024, as set out by Legislative Decree Nº 1644/2024. Read TaxNewsFlash
For more information, contact a KPMG tax professional:
Carlos Rodriguez | carlosjrodriguez@kpmg.com
Roberto Casanova-Regis | rcasanovaregis@kpmg.com
Philippe Stephanny | philippestephanny@kpmg.com
Doug Fagan | drfagan@kpmg.com