Peru’s tax authority (SUNAT) updated its guidance on digital services in Report No.46-2025  issued on 29 April 2025. The updated report was made publicly available on 8 May 2025.

It reversed its earlier 2024 position that classified online technical support and consulting services involving human interaction as digital services under the Income Tax Regulations.

SUNAT clarified these services are not inherently digital because they do not meet key criteria such as automatic provision, exclusive reliance on internet technology and delivery without human involvement.

This revision aligns with judicial views and affects tax withholding rules, since only genuine digital services provided by foreign companies and used in Peru are subject to a 30% withholding tax.