Peruvian Tax Authority amends guidelines to determine whether services qualify as digital services

09 May 2025|Tax Alerts, National/Federal Taxation, Global|Peru

The Peruvian Tax Authority issued Ruling 046-2025, on 29 April 2025, clarifying that only services that are essentially automatic, delivered online, and reliant on the internet should qualify as digital services
Services involving human intervention do not qualify as digital services.
Ruling 046-2025 expressly repeals Ruling 039-2024.
In light of Ruling 046-2025, Peruvian entities, and service suppliers of Peruvian entities, should carefully assess their service offerings.

Executive summary

On …

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