- Peru postpones new VAT rules for overseas e-services suppliers
- Implementation date delayed to December 1, 2024 from October 1, 2024
- Rules established for overseas electronic services providers to determine supplies made in Peru
- Obligation to collect value-added tax to ensure tax is collected where recipient is non-taxable
- Return must be filed and tax payment made within 10 business days of the month following tax period
- Obligations can be discharged in Peruvian sol or US dollars
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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.