Peru moves the start of IGV collection by foreign digital suppliers to 1 December 2024
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
- 13 September 2024
- Effective
- 1 December 2024
- Authority
- Diario Oficial El Peruano
- Verified
- Fetched from official source · high confidence
Non-domiciled suppliers of digital services and intangible goods to consumers in Peru that were operating, or started operating, by 30 November 2024.
No action — regime in force since 1 December 2024; monitoring only.
Decreto Legislativo N.° 1644, published in El Peruano on 13 September 2024, mainly brings remote gaming and remote sports betting within the ISC, and its single amending provision rewrites the transitional provision of Decreto Legislativo N.° 1623: non-domiciled digital-service and intangible-goods providers that were operating, or began operating, by 30 November 2024 start IGV withholding/collection on 1 December 2024 instead of 1 October 2024. They may exceptionally use the USD declaration option for the December 2024 return.
What changed in detail
Decreto Legislativo N.° 1644, published in El Peruano on 13 September 2024, mainly brings remote gaming and remote sports betting within Peru’s Selective Consumption Tax (ISC).
Its single amending provision rewrites the transitional provision of Decreto Legislativo N.° 1623, the decree that made non-domiciled suppliers of digital services and intangible goods to consumers IGV withholding or collection agents under article 49-A of the IGV Law.
- Original rule. Suppliers operating, or starting to operate, by 30 September 2024 would begin withholding or collecting IGV on 1 October 2024.
- New rule. Suppliers operating, or starting to operate, by 30 November 2024 begin on 1 December 2024.
- Currency. For the December 2024 return, these suppliers may exceptionally use the option to declare in US dollars.
Suppliers that start operating in Peru after 30 November 2024 follow the general rule in article 49-A: collection starts on the first day of the month after they begin operating.
What it means
The transitional rule is spent. IGV collection by foreign digital suppliers has been running since 1 December 2024, and the first returns covered December 2024.
The decree changed only the start date. Everything else in Decreto Legislativo N.° 1623 stands, including the limit to sales to consumers and the RUC registration through SUNAT Virtual under RS N.° 000173-2024/SUNAT.
When reading older guidance that gives 1 October 2024 as the start date, treat it as the original rule that never applied.
Proof
que vienen realizando las operaciones a que se refiere el citado artículo 49-A o que inicien dichas operaciones hasta el 30 de noviembre de 2024, empiezan a efectuar la retención o percepción del Impuesto General a las Ventas a partir del 1 de diciembre de 2024that are carrying out the operations referred to in article 49-A or that begin them by 30 November 2024 start withholding or collecting IGV from 1 December 2024
Source snapshot of the official page. Open full size ↗Sources
What this replaces
- Peru makes foreign digital-service suppliers collect IGV on sales to consumers effective 1 October 2024