The Peru VAT Legislative Decree No. 1623 introduced the VAT liability for foreign providers of digital services to their residents. The legislation declares that non-resident providers of digital services and intangible goods will be obliged to register for local VAT and act according to domestic rules. The framework of Cross-border digital VAT Peru changes from the foundation, and there will no longer be much “free space” to leverage loopholes or non-monitored alleys to escape from the umbrella of tax compliance. The Legislative Decree will be effective on October 1, 2024.
Source 1stopvat
