Peru makes foreign digital-service suppliers collect IGV on sales to consumers
This page records one dated change. For the rules in Peru as they stand today, see the Peru guide →
- Jurisdiction
- Peru
- Tax
- VAT (IGV)
- Change type
- Digital services
- Status
- In force
- Impact
- FYI
- Announced
- 4 August 2024
- Effective
- 1 October 2024
- Instrument
- PE-LEGISLATIVE-DECREE-1623
- Authority
- Diario Oficial El Peruano
- Verified
- Fetched from official source · high confidence
Non-domiciled suppliers of digital services, and of intangible goods downloaded over the internet, to individuals in Peru who do not carry on a business (B2C only), and the platforms that intermediate those sales.
No action — regime in force since 1 December 2024; monitoring only.
Decreto Legislativo N.° 1623, published in El Peruano on 4 August 2024, amends the IGV/ISC Law so that natural persons not carrying on business who use digital services supplied by non-domiciled providers, or import intangible goods via the internet, are IGV taxpayers without a habituality test, and designates the non-domiciled supplier (or the intermediating platform) as IGV withholding/collection agent under new article 49-A, with RUC registration. Use in Peru is determined by indicators such as IP address, SIM country code, Peruvian payment card or registered address. The transitional provision set withholding/collection to begin on 1 October 2024; Decreto Legislativo N.° 1644 (13 September 2024) moved this to 1 December 2024.
What changed in detail
Decreto Legislativo N.° 1623, published in El Peruano on 4 August 2024 under powers delegated by Ley N.° 32089, amends Peru’s IGV and ISC Law to tax digital services and intangible goods supplied from abroad to consumers.
- Who pays. A natural person who does not carry on a business and who uses digital services supplied by a non-domiciled provider, or imports intangible goods over the internet, is an IGV taxpayer, with no habituality test.
- Who collects. Under new article 49-A, the non-domiciled supplier, or the platform intermediating the sale, acts as IGV withholding or collection agent from the first day of the month after it starts operating in Peru. It must register in the RUC.
- Use in Peru. Use in Peru is presumed from indicators such as an IP address or other geolocation in Peru, a SIM card with Peru’s country code, payment with a card or other product of a Peruvian financial institution, or a Peruvian address registered with the supplier.
- Business customers excluded. The supplier treats the customer as a consumer unless the customer registered on the platform as a business.
- Backstop. New article 49-B lets payment facilitators collect the tax where a listed supplier fails to register, file or pay. It takes effect only with its own regulation.
The transitional provision set the start of withholding or collection at 1 October 2024 for suppliers operating by 30 September 2024.
What it means
The regime is in force, but not from the date this decree set. Decreto Legislativo N.° 1644 moved the start of collection to 1 December 2024 before the October date arrived. Registration through SUNAT Virtual opened on 1 September 2024 under RS N.° 000173-2024/SUNAT.
The regime covers only sales to consumers. A Peruvian business buying a foreign digital service still self-assesses IGV on the imported service. The rate charged is the general 18%, which since 2026 is split between IGV and the municipal tax under Ley N.° 32387.
Proof
el sujeto no domiciliado que presta el servicio digital o a quien se le adquiere el bien actúa como agente de retención o percepción del Impuesto a partir del primer día calendario del mes siguiente a aquel en que inicia operaciones en el paísthe non-domiciled person that provides the digital service or from whom the good is acquired acts as withholding or collection agent of the Tax from the first calendar day of the month following the one in which it begins operations in the country
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