OrbitaxPeru Publishes Decree on a VAT Exemption for Certain Services and Goods Supplied by Non-Residents
|Approved Changes|Peru
Peru published Supreme Decree No. 065-2015-EF in its Official Gazette on 26 March 2015. The decree sets out the exemptions from VAT for certain services provided by non-residents and the import of certain goods.
Services VAT Exemption
Services rendered by a non-resident in Peru will be exempt from VAT if the remuneration for the service is included in the customs value of imported tangible g…
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