At the end of August, Legislative Decree No. 1623 came into force, establishing a VAT collection mechanism applicable to foreign companies that operate digital platforms (such as Netflix, Max, Disney+, Amazon Prime, etc.), that import intangible goods and provide services used by national consumers (natural persons without a business). This regulation includes the obligation to register in the Single Taxpayers Registry (RUC), as well as to declare and pay the tax directly with virtual procedures.
Accordingly, the SUNAT issued today in the Official Gazette, Superintendency Resolution No. 000173-2024 that modifies the regulatory norms of the RUC, in order to implement the registration of the aforementioned digital platforms by virtual means, establishing, for example, that said platforms do not require establishing a tax domicile in Peru, nor designating a legal representative with domicile in the country.
LOOK: NETFLIX RATE: 600 companies like Netflix will pay VAT from November and these are
Thus, starting September 1, non-domiciled digital platforms will be able to register from anywhere in the world through SUNAT Virtual (www.sunat.gob.pe), providing basic information such as data related to their identification, country of residence, economic activity in the country, web address or URL, legal representative, contact person, telephone number, email, among others.
The regulation also allows for updating the information registered in the RUC or, if applicable, submitting a request to cancel it, in a simple manner, using the SUNAT Virtual Reception Desk.
Taking as a reference the experience of other countries in the region, it is initially estimated that 473 non-domiciled digital platforms will be registered, which will begin to collect and/or retain VAT from October of this year, and will have to declare and pay it monthly from November.
RECOMMENDED VIDEO
