Peru’s tax authority, SUNAT, has released a draft regulation introducing new value-added tax (VAT) compliance requirements for nonresident digital service providers.
These measures are expected to take effect on 1 January 2025.
This follows Legislative Decree Nº 1623/2024, published on 4 August 2024, which requires non-residents selling digital services or importing to individuals in Peru to register, collect, and remit VAT at the rate of 18%.
These rules take effect on 1 December 2024, as mentioned in Legislative Decree Nº 1644/2024.
The new draft regulation introduces ‘Virtual Form N° 0623 – IGV – Digital Economy’ for VAT returns on digital services. Nonresident providers must file the return in PEN or USD within 10 business days after the month of the tax obligation date.
SUNAT is also launching an online platform for non-resident taxpayers to file returns, make payments in PEN or USD, obtain a payment number, and track compliance. Taxpayers can make their election either during the January filing period each year or when submitting their first tax return of the year.
