Peru published Legislative Decree No. 1644 in the Official Gazette on 13 September 2024, which delays the implementation of Legislative Decree No. 1623. As previously reported, Legislative Decree No. 1623 introduced new rules for the collection of VAT (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). It was originally provided that non-domiciled suppliers already making taxable supplies or who begin making taxable supplies by 30 September 2024 were required to begin the collection/withholding of IGV from 1 October 2024. However, considering the need to...