Peru VAT Rules for Non-Resident Digital Services: Filing & Compliance

January 9, 2025

The transformation of the Peruvian taxation landscape started with the decision to impose VAT registration and collection obligations on non-resident digital service providers. The decision announced in August that this obligation would begin on October 1, 2024, was later changed, so the related legislation took effect on December 1, 2024.

On December 23, 2024, the Peruvian government published a Superintendence Resolution regarding the virtual form, declaration, and payment platform for non-resident providers.

Impact of the Superintendence Resolution

From January 1, 2025, non-resident digital service providers must file a VAT return by accessing the online platform through a declaration and payment platform called SUNAT Virtual. Once registered for this platform, they must select a virtual form that the Superintendence Resolution approved.

Digital service providers must input the requested data, enter the period for which the virtual form is submitted, and follow the platform instructions.

Regarding the currency, the declaration and payment platform allows VAT returns to be declared and paid either in US dollars or national currency. Once the digital service providers choose the preferred currency, the same will be maintained for the following declarations and payments until December.

The platform also allows digital service providers to choose payment methods, including debit cards, credit cards, or bank transfers.

In addition, the Superintendence Resolution includes reasons for rejecting the virtual form on the platform, the payment process when the payable amount is paid in US dollars, and the substituting and rectifying determinative declarations.

Conclusion

The virtual forms must be submitted, and payment must be made within ten business days of the month following the reporting period. Non-resident digital service providers should carefully determine their obligations under the new VAT rules, specifically developed to address the challenges of the digital economy, and dedicate time and effort to understanding how filing and paying VAT works.

Source: Resolution of the Superintendency, VATabout

When did Peru's new VAT rules for non-resident digital service providers take effect?

The new VAT rules for non-resident digital service providers in Peru took effect on December 1, 2024, as announced in updated legislation.

What is SUNAT Virtual, and how does it work?

SUNAT Virtual is Peru's online platform for non-resident digital service providers to file VAT returns, select virtual forms, and make payments in US dollars or local currency.

What are the payment options available on SUNAT Virtual?

Non-resident providers can pay VAT using debit cards, credit cards, or bank transfers, with the chosen currency maintained for subsequent filings until December.

What is the deadline for filing and paying VAT in Peru?

VAT returns and payments must be submitted within ten business days of the month following the reporting period.

Can VAT returns be filed in currencies other than the Peruvian sol?

Yes, SUNAT Virtual allows VAT returns to be filed and paid in either US dollars or Peruvian soles, based on the provider’s selected preference.

What happens if a VAT declaration form is rejected?

The Superintendence Resolution outlines reasons for form rejection, and providers can submit rectifying declarations or substitute forms to correct errors.

VAT