Tax for non-domicile digital services providers in Peru: Oversight campaign launch

The Peruvian Tax Administration (SUNAT) has officially initiated a 2025 tax oversight campaign targeting non-resident companies offering digital services in Peru. The campaign focuses on ensuring compliance with Peruvian tax regulations, particularly among digital streaming platforms operating in the country.

Key considerations for non-domiciled digital services providers

1. Compliance with VAT regulations: Non-resident providers offering digital services in Peru are expected to comply with VAT requirements established under Legislative Decree No. 16744, effective from 1 December 2024. This includes registering, declaring, and remitting the 18% VAT on applicable services.
2. Regulation of tax matters: Digital service providers should assess their current tax status in Peru. SUNAT has emphasised the importance of addressing any outstanding compliance matters promptly to avoid potential penalties.
3. Targeted platforms: Major platforms providing streaming services, cloud-based solutions, or other digital services should review their operational structures to ensure full alignment with Peruvian tax obligations.

We support you in assessing and correctly implementing your obligations under the updated multi-tax framework.

Octavio Salazar Mesias, Partner, ECOVIS Peru, Lima, Peru

SUNAT’s enforcement strategy

• Audit campaigns: The current phase involves active audits and monitoring of businesses with significant operations or economic interests in Peru.
• Penalties for non-compliance: Companies found in violation of tax obligations may face fines, interest charges, or additional enforcement actions.

Remarks and recommendations

Companies affected by the new VAT rules should proactively contact and clarify with SUNAT any potential compliance issues. The Ecovis experts also recommend setting up and reviewing internal VAT declaration and remittance procedures to ensure accuracy and timeliness.

For further information please contact:

Octavio Salazar Mesias, Partner, ECOVIS Peru, Lima, Peru
Email: octavio.salazar@ecovis.com.pe