Legislative Decree N° 1623
The purpose of this Legislative Decree is to establish, among others:
- That individuals who do not carry out business activities and who use digital services in the country provided by non-domiciled individuals do not need to be habitual in the performance of such operations to be considered taxpayers of the Value Added Tax.
- The mechanism for collecting the Value Added Tax payable by individuals who do not carry out business activities when they use digital services provided in the country by non-domiciled individuals or import intangible goods through the Internet.
- The criteria and assumptions to determine when digital services rendered by non-domiciled individuals or intangible goods imported through the Internet are used or consumed in the country by individuals who do not carry out business activities.
Supreme Decree N° 157-2024-EF
The purpose of this Supreme Decree is to regulate certain aspects necessary for the better application of the mechanism for the collection of the Value Added Tax levied on the use in the country of digital services and the import of intangible goods through Internet, as provided for in Chapter XII of Title I of the Value Added Tax and Selective Consumption Tax Law, the Single Ordered Text of which was approved by Supreme Decree No. 055-99-EF.
Superintendency Resolution 000173 - 2024 - SUNAT
This Superintendency Resolution is aimed at amending Superintendency Resolution 2010.2004/SUNAT in order that non-domiciled individuals designated as withholding or collection agents as per article 49-A of the Value Added Tax Law and Selective Consumption Tax be able to register in the Single Taxpayers’ registry, update and/or amend the details of such Registry through virtual means.
Superintendency Resolution 000294-2024/SUNAT
Superintendency resolution approving the virtual form to file and/or pay the value added tax collected and/or withheld as per article 49-a of the income tax and selective consumption tax law creates the filing and payment platform for non-residents; and regulates the filing and payment in U.S. dollars and its offsetting.