Peruvian Tax Authority amends guidelines to determine whether services qualify as digital services
|Tax Alerts, National/Federal Taxation, G ...|Peru
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 services
Services involving human intervention do not qualify as digital services.
In light of Ruling 046-2025, Peruvian entities, and service suppliers of Peruvian entities, should carefully assess their service offerings.
Executive summary
On …
We use cookies to provide you with the best possible experience. By using Orbitax's services, you agree that we may store cookies on your device. Cookie Policy.
EY
