Rules for registration in the single taxpayer registry of nonresidents designated as withholding or collection agents of VAT on the cross-border provision of digital services
The tax authority (Superintendencia Nacional de Aduanas y de Administraci贸n Tributaria, or SUNAT) issued Resolution No. 173-2024/SUNAT providing rules鈥攅ffective September 1, 2024鈥攆or registration in the single taxpayer registry (Registro 脷nico de Contribuyente, or RUC) of nonresidents designated as withholding or collection agents of value added tax (VAT) on the cross-border provision of digital services and the import of intangible goods.
Under Legislative Decree聽N潞 1623/2024, covered nonresidents are required to comply with the rules imposing VAT on the cross-border provision of digital services and the import of intangible goods, including registration requirements, starting October 1, 2024.聽Read TaxNewsFlash
Read a聽September 2024 report聽prepared by the 乐鱼(Leyu)体育官网 member firm in Peru