E-Commerce Taxation in Peru: How the Present Tax System is Made Applicable to Sales of Goods and Services over the Internet?

E-commerce has developed rapidly in last decade as more people are using the Internet for buying and selling the goods online. Most Latin America countries, however, have not legislated specific rules for e-commerce taxation and instead apply their present tax systems to e-commerce transactions. In Peru, for example, there are no specific tax regulations for sales over the Internet. A general sales tax is levied for the goods sold over the internet.

The following questions have been addressed in this article:

How does Peru tax e-commerce transactions?
How is the general sales tax calculated on e-commerce transactions?

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