Countries › Peru › Guide › 6. Taxes › Digital services tax in Peru: 18 percent IGV on foreign platforms selling to consumers since October 2024, reverse charge for businesses and 30 percent income tax withholding

Digital services tax in Peru: 18 percent IGV on foreign platforms selling to consumers since October 2024, reverse charge for businesses and 30 percent income tax withholding

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Last verified: 2026-10-28 · Status: Stable

Peru has no separate digital services tax; instead IGV at 18 percent applies to digital services and downloaded intangibles that foreign providers sell to Peruvian consumers. Since October 2024 non domiciled platforms register in the RUC and collect and pay that IGV monthly, with consumption in Peru shown by IP address, SIM card, Peruvian payment card or billing address. Businesses buying digital services from abroad self assess IGV and withhold 30 percent income tax, which treaties with Chile, Canada, Mexico, South Korea and Portugal may remove and the Swiss treaty caps at 10 percent.

USD figures use S/ 3.452 per US dollar, the banking system selling rate published by the Superintendencia de Banca, Seguros y AFP for 27 October 2026, from the Banco Central de Reserva del Perú statistics series PD04640PD. UIT based amounts use the 2026 UIT of S/ 5,500 set by Decreto Supremo Nº 301-2025-EF. Conversions are for orientation only.

Key facts

IGV plus IPM on digital services sold to Peruvian consumers	18 %LIGV art. 3 h) and 9.2 (DL 1623); Ley 32387, as of 2026-10-28 · in force
Foreign digital providers collect IGV from Peruvian consumers	yes, since October 2024 textDL 1623; DS 157-2024-EF, as of 2026-10-28 · in force
Income tax withholding on digital services paid abroad by businesses	30 %LIR art. 9 i) and 56 j), as of 2026-10-28 · in force
Separate digital services tax	none textSUNAT press note 059-2024 (no new tax created), as of 2026-10-28 · in force

The rule

1. Digital services are services made available over the internet or similar networks, essentially automatic and not viable without information technology, including streaming of films, series, music and other content, data storage, access to social networks and added features, online newspapers and magazines, remote conferencing, and intermediation between supply and demand of goods or services. Intangible goods acquired for permanent download are treated as imports of intangibles.Texto Único Ordenado de la Ley del IGV e ISC (Decreto Supremo Nº 055-99-EF), art. 3 letters h) and i) added by Decreto Legislativo Nº 1623, Art. 3 letters h) and i), 2024-08-04 official text · verified 2026-10-28 · changed: Decreto Legislativo Nº 1623 (4 August 2024) defined digital services and intangibles downloaded over the internet for IGV.

2. When the user is an individual with no business activity, a digital service is consumed in Peru if the user habitually resides in Peru, which is presumed when the device's IP address or other geolocation, the SIM card country code, the payment card or other payment product issued by a Peruvian financial entity, or the address the user registers with the provider points to Peru. Such individuals are IGV taxpayers for digital services used in Peru even without habitual activity.Texto Único Ordenado de la Ley del IGV e ISC (Decreto Supremo Nº 055-99-EF), art. 3 c) numeral 1 and art. 9.2 numeral i. as amended by Decreto Legislativo Nº 1623, Art. 3 letter c) numeral 1 fourth and fifth paragraphs; art. 9.2 numeral i., 2024-08-04 official text · verified 2026-10-28

3. To collect the tax, non domiciled providers of digital services and sellers of intangibles to individual consumers act as IGV perception or withholding agents: they register in the RUC and declare and pay directly to SUNAT online. SUNAT announced that collection would start in October 2024 with monthly filing and payment from November 2024, and that financial entities could later act as a residual collection channel for providers that do not register.Decreto Legislativo Nº 1623 and its regulation Decreto Supremo Nº 157-2024-EF (published 24 August 2024); SUNAT press note Nº 059 of 5 August 2024, Collection mechanism, 2024-08-05 official text · verified 2026-10-28

4. Businesses that use digital or other services from non domiciled providers in Peru are IGV taxpayers for that use: they self assess IGV on the consideration and can credit it only once it has been paid.Texto Único Ordenado de la Ley del IGV e ISC (Decreto Supremo Nº 055-99-EF), Art. 1 letter b), art. 9.1 letter c) and art. 21, 2004-02-03 official text · verified 2026-10-28

5. Income from digital services provided over the internet and used, consumed or employed economically in Peru is Peruvian source income, so a Peruvian business paying a non domiciled provider withholds 30 percent income tax as other income.Texto Único Ordenado de la Ley del Impuesto a la Renta (Decreto Supremo Nº 179-2004-EF), art. 9 i) as substituted by Decreto Legislativo Nº 970, Art. 9 letter i), art. 56 letter j) and art. 76, 2006-12-24 official text · verified 2026-10-28

6. SUNAT considers that fees for digital services are business profits under Peru's treaties with Chile, Canada, Mexico, South Korea and Portugal, so they are taxable only in the provider's country absent a Peruvian permanent establishment. The Swiss treaty instead lets Peru tax payments for technical assistance and digital services at up to 10 percent.SUNAT Informe Nº 0055-2021-SUNAT/7T0000; Peru Switzerland double taxation treaty, Informe analysis of art. 7; Swiss treaty art. 12 paragraph 3, 2021-05-28 official text · verified 2026-10-28

Buyer	IGV	Income tax	Rule
Individual consumer in Peru	18% collected by the foreign provider registered in the RUC	Not withheld by the consumer	LIGV art. 3 and 9.2 (DL 1623)
Peruvian business	18% self assessed by the business, creditable once paid	30% withheld by the business; treaty relief possible	LIGV art. 9.1 c) and 21; LIR art. 9 i) and 56 j)
Peruvian business buying from a Swiss resident	18% self assessed	Capped at 10% by the treaty	Peru Switzerland treaty art. 12
Peruvian business buying from a resident of Chile, Canada, Mexico, Korea or Portugal	18% self assessed	Business profits, not taxed in Peru without a permanent establishment (SUNAT view)	SUNAT Informe 0055-2021

How Peru taxes cross border digital services in 2026

Worked example

A foreign streaming platform charges a Lima subscriber S/ 40 a month before tax. It adds 18 percent IGV and IPM, S/ 7.20, and pays it to SUNAT through its RUC registration.
A Peruvian company subscribes to a US software service for S/ 100,000 (US$28,969) a year. It withholds 30 percent income tax, S/ 30,000 (US$8,691), and self assesses 18 percent IGV, S/ 18,000 (US$5,214), which it credits once paid.
If the provider were resident in Chile, Canada, Mexico, South Korea or Portugal and proved it, SUNAT's view is that no Peruvian income tax applies; from a Swiss resident the cap would be 10 percent.

Step by step

Foreign providers selling to Peruvian consumers: register in the RUC through SUNAT's online process and file and pay IGV monthly.
Peruvian businesses buying digital services abroad: withhold income tax at payment, self assess IGV, and pay both with the monthly filing.
Collect a tax residence certificate from treaty country providers before payment to apply treaty relief.
Pay self assessed IGV promptly so it can be credited.

Common traps

The consumer rules use residence indicators such as a Peruvian card or IP address, so a provider cannot avoid IGV just because the contract is signed abroad.
For business buyers the IGV credit on foreign services is available only after payment.
Contracts that set a net fee leave the Peruvian payer bearing the 30 percent withholding; agree on gross up terms in advance.

Sources

Related: Peru country profile · live dashboard · central bank and release calendar · our posts on X · where Argentina is involved, see The Argentine Thread guide

← Tax audits and disputes in Peru: limitation periods, the one year audit limit, claims to SUNAT, appeals to the Tax Court, interest, fines and collectionEmploying people in Peru: contracts, the S/ 1,230 minimum wage, hours, statutory bonuses, CTS, EsSalud, profit sharing, dismissal and foreign staff limits →

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