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 servicesServices 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 summaryOn 29 April 2025, the Peruvian Tax Authority issued Ruling 046-2025, amending the guidelines to determine whether services qualify as digital services and concluding the following:Ruling 039-2024 is expressly repealed.Only services that are essentially automatic (no human...