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Peru: Regulation implementing VAT compliance obligations for nonresident digital services providers

Regulation is effective January 1, 2025.

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December 27, 2024

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

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