- Peru introduced VAT registration and collection obligations for non-resident digital service providers starting December 1, 2024
- A Superintendence Resolution was published on December 23, 2024, detailing the online VAT filing and payment process
- Starting January 1, 2025, these providers must use the SUNAT Virtual platform to file VAT returns
- Providers need to select a virtual form approved by the resolution, input necessary data, and follow submission instructions
- VAT can be declared and paid in US dollars or national currency, with the chosen currency remaining consistent through December
- Payment options include debit cards, credit cards, or bank transfers
- The resolution specifies conditions under which a virtual form may be rejected and details the process for payments in US dollars and making amendments to declarations
- VAT forms and payments are due within ten business days after the month of the reporting period ends
- Non-resident digital service providers must understand and comply with these new VAT regulations tailored for the digital economy
Source: vatabout.com
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.
