September 3, 2024 Peru implements VAT Registry for online platforms and nonresident providers of digital services The Peruvian Tax Authority has established rules for the registration of nonresident providers and sellers in the Value-Added Tax (VAT) Registry, introducing Resolution 000173–2024 on 31 August 2024. Background On 4 August 2024, the Executive enacted Legislative Decree 1623, establishing an 18% VAT on individuals' use of digital services through online platforms and the import of intangibles via the internet. (For information on this issue, see EY Global Tax Alert, Peru enacts regulations for 18% VAT on use of digital services by individuals, dated 28 August 2024). Peruvian Tax Authority Resolution 000173–2024 The Resolution implements the VAT Registry for online platforms and nonresident providers of digital services and to obtain the corresponding tax identification number (Tax ID). The main dispositions of the Resolution follow. Registration for the VAT Registry is to be made online. Nonresidents should appoint an individual as contact person between the Peruvian Tax Authority and the nonresident. Nonresidents should provide the following information:
The nonresident's legal representative should provide the following information:
The following documents should be uploaded in portable document format (PDF):
Once the information mentioned above has been provided, the system will validate the email of the legal representative using a verification code. Registration will not be possible if the legal representative's email address is not previously validated by the system. The Peruvian Tax Authority will deliver, via email, the Tax ID of the nonresident and the online password. Registration in the VAT Registry is feasible as of 1 September 2024.
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