Web: Tax Agency
VAT Standard rate
Article 88 specifies which services are digital:
The service will be considered delivered in Argentina if at least one of the following conditions are met:
Obtaining a RUC number is required. To do this, you can submit an application via the Virtual Party Table (MPV) or submit it personally, through your legal representative or an authorized third party and having fulfilled some requirements.
In Peru is no mandatory requirement to appoint a tax representative for registration.
VAT returns must be submitted monthly. Do not forget that it is necessary to submit declarations between the 7th and 16th business days of the month following the reporting period.
Fines for not declaring taxable sales are 50% of the VAT amount, plus a monthly payment of 1.2% (0.04 percent per day).
Smaller companies may ask for a 3 month grace period.