Digital Services according to SUNAT: A Validated Review

In today’s landscape, the digitalization of services has significantly transformed how both businesses and governmental entities operate. The National Superintendency of Customs and Tax Administration (SUNAT) is no exception. This article addresses current regulations and recent interpretations concerning digital services according to SUNAT, based on the original article titled “Digital services according to SUNAT” and validates the opinions expressed therein with SUNAT’s most recent report: Report No. 000046-2025-SUNAT/7T0000.

Definition of Digital Services

Peruvian regulations stipulate that a service rendered by a provider not domiciled in Peru to a client domiciled in our country may qualify as a “digital service” if certain characteristics are met. Pursuant to the Income Tax Law and its Regulations, a “digital service” is, in general terms, a service that is delivered via the Internet or similar technologies, is essentially automated, and relies on information technologies.
 

Prior Interpretations

The original article mentions that SUNAT, through Report No. 000039-2024-SUNAT/7T0000, had stated that certain services are considered as “digital services” for being listed in the Regulations of the Income Tax Law, even if such services did not meet all the characteristics described in the applicable tax regulations.

This interpretation would suggest that it is not necessary for a service to be essentially automated to qualify as a “digital service” if it was listed in the referred Regulations.
 

Review and Validation of Report No. 000046-2025-SUNAT/7T0000

Report No. 000046-2025-SUNAT/7T0000 recently issued by SUNAT reexamines the criteria set out in Report No. 000039-2024-SUNAT/7T0000. This new report analyzes whether certain services that are rendered by non-domiciled providers and are economically utilized in our country qualify as “digital services” for income tax purposes.

Said report concludes that technical support services provided online, as well as consulting services provided through traditional means (in person, over the phone, and via videoconference) do not qualify as digital services for income tax purposes, as such services do not meet the essential characteristics of being automated and dependent on information technologies, as required by the Regulations of the Income Tax Law.
 

Conclusions

The opinion expressed in the original article regarding the flexibility in the interpretation of what constitutes a “digital service” has been reviewed and validated by SUNAT’s Report No. 000046-2025-SUNAT/7T0000. This recent report clarifies that, for a service to be considered as a “digital service” and to be therefore subject to income tax, it must meet all the characteristics specified in the Regulations of the Income Tax Law, which include being essentially automated and reliant on information technologies.

In summary, the digitalization of services continues to be a dynamic and evolving field, and it is crucial for businesses and professionals to stay informed of interpretations and regulatory changes to ensure proper compliance with their tax obligations.

 

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