Peru's tax authority (SUNAT) has published Superintendency Resolution No. 000173-2024/SUNAT, which establishes the procedure for non-domiciled (non-resident) suppliers to register for VAT (IGV) when supplying B2C digital services as required by Legislative Decree No. 1623. As previously reported, Legislative Decree No. 1623 introduced new rules for the collection of 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). The Resolution provides that non-domiciled suppliers subject to the new rules should register through the virtual Tax Authority reception desk (SUNAT Virtual, MPV). The required information for...