Decree 1623 establishes that digital services provided in Peru by foreign companies (non-residents) and the import of intangible goods via the Internet, for individuals not engaged in business activities, are subject to VAT at 18%.When the user or importer is a non-business individual, the foreign company must:1. Withhold or collect VAT at the rate of 18%.2. Declare and pay the VAT to the Tax Administration within the first 10 business days of the following month.3. Register in the Single Taxpayer Registry (RUC).If a foreign company fails to register with the RUC, or if it does not declare or pay VAT for two consecutive or alternate months, the tax will be collected by payment facilitators, such as financial institutions, Banco de la Nación, and public telecommunications service operators.