02.07.23
Extension of VAT exemptions for specific goods and services
Law 31651 in Peru has permitted VAT exemptions for a whole host of goods and services. The following list covers some of the goods and services afforded with new VAT concessions:
- Sale or import of certain goods (certain fish and vegetables)
- Public transportation services, with a few exceptions
- Cargo transportation services
- Live cultural shows
Law 31651 was due to expire on 31 December 2022 but has now been extended to 31 December 2025.
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Introduction of deadline to send electronic invoices
- Mandate information
Extension of VAT exemptions for specific goods and services
- VAT/G(S)ST rate information
Postponement of e-invoice and fee voucher remittance
- Country updates