Peru’s tax authority, SUNAT, has issued Superintendency Resolution No. 000173-2024/SUNAT, outlining the registration procedure for non-domiciled (non-resident) suppliers to collect VAT (IGV) when providing B2C digital services under Legislative Decree No. 1623.
Peru enacted Legislative Decree No. 1623 on 2 August 2024 to implement new rules for collecting Value Added Tax (IGV) on digital services provided by non-domiciled suppliers to Peruvian residents. This regulation targets business-to-consumer (B2C) transactions, covering digital services such as streaming content, online storage, social media access, digital publications, remote conferencing, and service intermediation.
The new Resolution outlines the registration process for non-resident digital service providers, requiring that registration be conducted via the virtual Tax Authority reception desk (SUNAT Virtual, MPV).
It also provides that registration must include identification details of the supplier, such as name and tax ID, the provider’s address, economic activity, and information about the legal representative, including their names, IDs, emails, and phone numbers.
The Resolution was published in the Official Gazette on 31 August 2024 and went into effect on 1 September 2024.
