- The Peruvian Tax Authority has established rules for the registration of nonresident providers and sellers in the Value-Added Tax (VAT) Registry, introducing Resolution 000173–2024 on 31 August 2024.
- The Resolution implements the VAT Registry for online platforms and nonresident providers of digital services and to obtain the corresponding tax identification number (Tax ID).
- Registration for the VAT Registry is to be made online. Nonresidents should appoint an individual as contact person between the Peruvian Tax Authority and the nonresident, and provide information such as legal name, country of residence, address, tax ID in the country of residence, commercial name, activities or business engaged in, website URL, name of the nonresident’s legal representative, and information on a contact person in Peru.
- The nonresident’s legal representative should provide information such as first and last name, tax ID in the country of residence, position in the company, dates in current position, address in country of residence, email address, and cell phone number.
- Certain documents should also be uploaded in portable document format (PDF).
Source EY
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