Peru has introduced a new tax on digital services and intangible goods purchased online from non-resident providers, effective October 1, 2024. Non-resident businesses must register with Peruvian tax authorities, withhold or collect VAT, and remit the tax within 10 business days of the subsequent month. The tax applies to digital services such as streaming, online storage, and downloadable goods, and is determined based on factors like IP address, SIM card, payment method, or customer’s residence.
Source Fonoa
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