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Update – Peru Publishes Implementing Regulations for New Rules for Collection of Value Added Tax (IGV) on B2C Digital Services

Peru published Supreme Decree No. 157-2024-EF on 24 August 2024, amending the VAT (IGV) and Selective Consumption Tax Law to implement Legislative Decree No. 1623, which introduced new rules for collecting IGV on services provided by non-domiciled suppliers to natural persons in Peru through digital platforms. The Supreme Decree clarifies aspects of the new rules and sets the entry into force date as 25 August 2024.

Source Orbitax


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