Peru issued Legislative Decree No. 1644 in the Official Gazette on 13 September 2024, postponing the implementation of Legislative Decree No. 1623.
Earlier, Peru’s tax authority, SUNAT, had 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.
Non-domiciled suppliers who are making or will start making taxable supplies by 30 November 2024 must now begin IGV collection and withholding from 1 December 2024. This extension, originally set to begin 1 October 2024, allows for necessary system implementations.
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. It targeted 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 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.
