Peru has published Law No. 32542 of 31 December 2025, which extends the VAT exemption for the goods and services listed in Appendixes I and II of the VAT law to 31 December 2028. Appendix I includes various goods, such as live animals, fresh agricultural products, grains and legumes, seeds and planting materials, fish and seafood, fertilizers and other agricultural inputs, raw natural products like coffee and cacao, textile fibers, books and cultural goods, non monetary gold, and certain oth…