Peru Implements Digital Tax and AI Regulation

Peru will levy an 18% digital sales tax on services like ChatGPT Plus starting October 2025, requiring user registration. Concurrently, the nation has formalized AI regulation to foster economic growth and ensure digital trust.

The digital landscape in Peru is set for a significant transformation, as OpenAI, the titan behind the popular ChatGPT, prepares to levy an 18% General Sales Tax (IGV) on its premium ChatGPT Plus subscriptions for Peruvian users starting October 1, 2025.

This isn’t just a simple price hike; it’s a tangible manifestation of a broader governmental push to formalize and capture revenue from the burgeoning digital economy, sending ripples through the country’s tech-savvy user base.

For many Peruvians, the $20 monthly cost for ChatGPT Plus has been a ticket to enhanced productivity and cutting-edge AI capabilities.

However, that price tag is about to climb to approximately $23.60, a change that, while seemingly modest, represents a deeper shift in how international digital services are consumed and regulated within the nation’s borders.

More than just the monetary impact, subscribers are now faced with a new administrative hurdle: the requirement to register a valid RUC (Registro Único de Contribuyentes) number with OpenAI.

Failure to do so won’t spare them the tax; it will simply be applied automatically, placing the onus squarely on the consumer.

This move by OpenAI, while perhaps unsurprising in the grand scheme of global digital taxation, marks a significant shift for Peruvian consumers and businesses alike.

It’s a direct consequence of Decreto Legislativo N.o 1623, enacted on August 4, 2024.

This legislative decree is a critical piece of the puzzle, modifying the existing IGV and Selective Consumption Tax Law to specifically target digital services provided by foreign entities to individuals not engaged in business activities, as well as the importation of intangible goods via the internet.

It’s a clear signal that the era of ‘free pass’ digital consumption, at least from a tax perspective, is drawing to a close.

The scope of this decree is broad, encompassing a wide array of digital services that have become integral to modern life.

From streaming audiovisual content and cloud storage to access to advanced features on social media, videoconferencing, and virtual intermediation platforms, nearly every corner of the digital realm is now under the taxman’s gaze.

Even intangible goods like downloadable software and e-books purchased from abroad are included.

This comprehensive approach underscores the Peruvian government’s determination to ensure that the value generated within its digital economy contributes equitably to national coffers, much like traditional goods and services.

For the individual user, the practical implications extend beyond the immediate financial hit.

The necessity of providing an RUC number could push many previously informal users into the tax system.

While the original regulation already mandates foreign providers to register and act as withholding or collection agents for IGV, this direct request from a major platform like OpenAI brings the reality home.

For those juggling multiple international digital subscriptions, this aggregated increase could prompt a re-evaluation of their digital spending, potentially leading them to explore local alternatives or services that already incorporate the IGV into their base pricing.

It’s a subtle but powerful nudge towards formalizing financial interactions with the digital world.

But Peru’s engagement with the digital frontier isn’t solely about taxation.

In a parallel, yet equally significant development, the Executive Branch recently formalized the regulation of Artificial Intelligence.

This move, stemming from Ley 31814 promulgated in July 2023, aims to foster economic and social growth by providing a robust legal framework for the design, application, and utilization of AI tools within the country.

It’s a testament to a forward-thinking approach that recognizes both the opportunities and challenges presented by emerging technologies.

The Presidency of the Council of Ministers (PCM), through its Secretariat of Government and Digital Transformation, has been designated as the national entity responsible for overseeing and technically regulating AI.

This includes the crucial task of developing standards, guidelines, and best practices to ensure digital trust and social well-being.

Furthermore, the PCM is tasked with fostering collaboration among key stakeholders – private companies, civil organizations, and universities – to build a collective intelligence around AI development.

The creation of the National Center for Digital Innovation and Artificial Intelligence (Cnidia) within the PCM further solidifies this commitment, promoting the development and training of reliable and secure AI models across state entities, academia, and the private sector.

This dual strategy – taxing the digital present while actively shaping the AI future – positions Peru as a proactive player in the global digital economy.

It signifies a mature understanding that the digital realm is not an ethereal space beyond national jurisdiction, but rather an integral part of the economy that requires both careful regulation and strategic investment.

While the immediate focus might be on the slightly higher bill for ChatGPT Plus, the larger narrative is one of a nation grappling with the complexities of the digital age, striving to harness its potential while ensuring fairness and accountability.

The digital frontier is no longer a wild west; it’s a landscape being meticulously mapped and regulated, one decree and one AI guideline at a time.