Digital services must both be provided online, and also be essentially automatic and infeasible in absence of information technology
The Peruvian Tax Authority published Ruling 000046-2025-SUNAT/7T0000, declaring its previous position in Ruling 000039-2024-SUNAT/7T0000 (June 14, 2024) ineffective, and concluding that network technical support services and consulting services do not constitute digital services subject to 30% withholding tax simply because they are provided via the internet or email.
Rather, for a service to be considered digital, in addition to being provided online, it must also be essentially automatic (i.e., requiring minimal human intervention) and be infeasible in the absence of information technology (IT).
Read a聽May 2025 report聽prepared by the 乐鱼(Leyu)体育官网 member firm in Peru