Peru published Law No 31893 in the Official Gazette on 11 October 2023, which contains measures to strengthen the book and reading ecosystem, including certain tax measures. This includes the extension of the general VAT (sales tax) exemption and VAT refund provided by Law No. 31053, which was published on 15 October 2020 and applied for a period of three years. The VAT exemption applies on the import or sale in Peru of books and related publishing products, including electronic versions. The VAT refund is provided for input tax incurred by publishers on the purchase and import of capital goods,...