On 17 August 2017, Peru published Law No. 30641 in the Official Gazette, which amends the Law on Value Added Tax (IGV) in order to promote the export of services and tourism. One of the main amendments made is removing the reference to Appendix V in the IGV Law, which lists specified services that qualify as export of services eligible for an IGV exemption. Instead, only the general conditions for export of services will apply, which include: The service is provided for a fee, which must be demonstrated with the corresponding proof of payment; The exporter (service provider) is a...