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

|Tax Alerts, National/Federal Taxation, G ...|Peru
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 suppli…

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