VAT on Cross-border Digital Services and Online Importation of Intangibles in a B2C model
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VAT on Cross-border Digital Services & Intangibles
On August 4, 2024, Peru enacted Legislative Decree No. 1623, introducing new VAT regulations for cross-border digital services and online intangible goods. This decree requires nonresident digital service providers to withhold and pay VAT, adapting the tax framework to the realities of the digital economy. Discover how these changes impact businesses targeting Peruvian consumers.
