- Peru published Supreme Decree No. 157-2024-EF on 24 August 2024
- The decree modifies the General Sales Tax Law regarding digital services and intangible goods imported via the internet
- It establishes a mechanism for collecting sales tax on these operations when the user is a non-business individual
- Non-domiciled subjects who withhold tax from business individuals can be used as a tax credit if certain conditions are met
- The implementing regulations for the decree must be issued within 30 days
- The regulations will specify the documents required to support tax credits and how they should be recorded
Source: gob.pe
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
