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Peru: Tentang Pajak Pertambahan Nilai (PPN)

Terakhir diperbarui: Maret 2025

Section I - The section below is applicable to self-serve clients only.

If you are purchasing ads in Peru, your invoices will be issued by TikTok Inc. (TikTok).


TikTok will charge an 18% General Sales Tax (GST).


In order to be compliant with the Law of Peru, TikTok must collect your Tax ID to determine what taxes, if any, are applicable.


In the event that the tax information provided by you is not valid or accurate, the 18% GST on digital services will be charged and included in the respective invoice.


For more details, refer to Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT).


Section II - The section below is applicable to non-self-serve clients only.

If you are purchasing ads in Peru, your invoices will be issued by TikTok Inc. (TikTok).


In order to be compliant with the Law of Peru, TikTok must collect your Tax ID to determine what taxes, if any, are applicable.


Note: This page does not intend to provide any tax advisory. TikTok can not provide you advisory. In case you have any questions related to your ad purchase, contact your tax advisor.

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