Services export analysis for IGV compliance. Olaechea provided legal assistance to E2open Peru—a leading technology company—to determine whether its services qualify as an export of services under the value-added tax (IGV) framework.
Extensive review of documentation: The analysis involved an extensive review of documents provided by E2open Peru, including (i) details of its most significant non-resident clients, (ii) contracts signed with these non-resident clients, and (iii) payment receipts issued by E2open Peru to these clients.
Conceptual analysis of services: Our firm conducted a thorough conceptual analysis of the services rendered by the client to assess whether they meet the criteria for export of services under IGV regulations. This determination was crucial to understanding whether the services are exempt from such taxation.
Impact on client’s operations: This case was significant to E2open Peru as the client was structuring its operations in Peru. Determining whether its services qualify as export of services was pivotal for ensuring that they are not subject to IGV, thus influencing its operational and tax compliance strategy.
Latest development: The analysis has been completed.
