Peru: Tax identification registration requirements for nonresident providers of remote gambling and sports betting services
Persons who qualify as tax collecting agents must also register.
Nonresident providers of gambling and sports betting services on technological platforms located abroad to Peru residents are subject to the excise tax on remote gambling and sport betting and must register in the tax identification record, as must persons who qualify as collecting agents of the tax.
Read a December 2024 report prepared by the KPMG member firm in Peru