The government of Peru has announced the approval of Legislative Decree No. 1623 of 2 August 2024, which implements new rules for the collection of Value Added Tax (IGV) on services provided by non-domiciled suppliers, through digital platforms, to natural persons that reside in Peru and do not carry on business (B2C). Taxable digital services include, among others:
- Access and/or online transmission of images, series, films, documentaries, short films, videos, music, and any other digital …