Law No. 1623, passed by the Peruvian authorities, establishes new tax rules for non-resident digital service providers and a VAT rate of 18%. The rules apply to the use of digital services through online platforms and the import of intangible assets via the Internet by individuals.
Digital services are services that the user receives through the Internet, platforms or technologies that are automatic and depend on access to the Internet. Non-resident digital service providers will be required to withhold VAT. The VAT return must be filed and paid directly to the Peruvian tax authority on a monthly basis in PEN or USD.