insightplus.bakermckenzie.com/bm/viewContent.action?key=Ec8teaJ9VaqkU07XH%2FKh0l7eOOGbnAEFKCLORG72fHz0%2BNbpi2jDfaB8lgiEyY1JAvAvaah9lF1P4Yhmok33cA%3D%3D&nav
globaltaxnews.ey.com/news/2024-1509-peru-enacts-rules-for-levying-18-percent-vat-on-use-of-digital-services-by-individuals
www.garrigues.com/es_ES/noticia/peru-utilizacion-servicios-digitales-importacion-bienes-intangibles-traves-internet-ahora
Update:
www.fonoa.com/blog/peru-delays-18percent-vat-on-digital-services-to-december-2024