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country-icon Peru


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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