Tax rate by region Peru

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The information provided on this page is intended for general informative purposes only. It should not be interpreted as tax advice, nor is it meant to be. For advice on your particular tax responsibilities, consult with an experienced tax expert. PayPro Global does not assume any responsibility for any action taken or not taken based on the information presented here.

Sales Tax In Peru: A Complete Overview

In Peru, SaaS companies are subject to the General Sales Tax (Impuesto General a las Ventas, IGV) of 18%. This tax applies to all digital services provided within Peru, including software downloads, online storage, and streaming services. It was implemented in 1991 as part of a larger effort to streamline the tax system and increase revenue. Established in 1986, the IGV is a value-added tax (VAT), meaning it is levied at each stage of production and distribution. The current rate of IGV was set in 1991, and it has remained unchanged ever since.

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Peru

Peru implemented a VAT system in 1991 to enhance revenue collection and support economic growth.

Official government link: Superintendencia Nacional de Aduanas y de Administración Tributaria

18.00%

E-products and services VAT/Sales tax rate

Reduced tax rate product categories

Some educational material might benefit of reduced tax in some cases

Exempted product categories

Non-resident companies selling directly to peruvian consumers (B2C) don’t have to collect VAT

Reverse charge mechanism for B2B sales

Yes

Tax ID validation required

Yes

When do you have to register

Once a sales was made

Online registration possible

Yes

Local representative needed

No

Registration procedure

To get an RUC number, you need to apply through the Virtual Party Table (MPV) online or in person. You can submit the application yourself, through a legal representative, or an authorized third party. Certain requirements must be met to complete the application.

List of digital and electronic services liable for tax

Streaming or downloading of movies, music, e-books, and other digital content
Online gaming and in-app purchases
Software downloads and cloud-based services (SaaS, PaaS, IaaS)
Online advertising and marketing services
Online marketplaces and platforms
Social media platforms and communication tools
Web hosting and domain registration services
Online educational services like e-learning and webinars
Online consultations and professional services
Digital subscriptions and memberships
Online ticketing and booking services

Penalties

If taxable sales aren’t declared in Panama, a fine of 50% of the VAT amount is incurred, with an additional monthly charge of 1.2% (calculated at 0.04% daily). Smaller businesses can potentially request a 3-month grace period.

Registration threshold

No threshold, non-resident companies must register for VAT

Filing interval

Monthly

Filing deadline

Within the first 10 business days of the following month

E-invoicing requirements

Yes

Record keeping

The following documents must be kept for 10 years:

Invoices (including electronic invoices)
Credit notes and debit notes
Import and export documentation
Other relevant documents related to transactions
General ledger
Cash book
Bank statements
Journal entries related to VAT transactions
Copies of filed VAT returns
Proof of payment of VAT

How-To Guides: Peru SaaS VAT

Step: 1 Threshold

Effective December 1, 2024, Peru requires non-resident vendors of digital services to consumers (B2C) in
Peru to register for and collect VAT, regardless of the sales amount.

No minimum threshold. Registration is mandatory from the first B2C sale to a Peruvian resident (approx. PEN 0 / USD 0).

Step: 2 Business Registration

Non-residents register via the SUNAT Virtual Platform (RUC of Non-Domiciled). No local entity or fiscal representative with a local address is required for this specific digital regime.

Step: 3 TIN/VAT Number

The RUC (Registro Único de Contribuyentes) issued by SUNAT (Superintendencia Nacional de Aduanas y de Administración Tributaria).

Step: 1 Standard VAT Rate

The standard VAT rate in Peru in total is 18% (Effective Jan 1, 2026: IGV 14% + IPM 4%).

Step: 2 VAT Formula

To calculate your tax amount, use the following formula: 

Tax Amount = Net Price x 18%

Step: 3 Reverse Charge (B2B)

It applies. If the buyer is a Peruvian business (RUC starts with 10 or 20), the seller does not collect VAT. The buyer self-assesses and pays it to SUNAT.

Step: 1 Selling B2C

The non-resident seller must charge and collect VAT under the non-domiciled digital services regime.

Step: 2 Selling B2B

Do not charge VAT if the buyer provides a valid RUC and is conducting business activities.

Step: 3 Invoice Requirements

For non-residents, simplified digital invoices are accepted. Mandatory fields:

  • Supplier Legal Name & Tax ID (from home country)
  • Sequential Invoice Number
  • Date of Issue
  • Description of Service (SaaS/Digital)
  • Buyer’s Name/RUC (for B2B)
  • Total Amount & Currency (USD or PEN).

Step: 1 Filing Interval

Taxes should be filed monthly.

Step: 2 Filing Deadline

Taxes should be filed within the first 10 business days of the following month.

Step: 3 Submission

Taxes should be filed via Virtual Form No. 0623 (IGV – Digital Economy) via the SUNAT portal. Payments can be made in USD (via SWIFT/NPST) or PEN (via credit/debit card). The currency choice must be made in the January return and kept for the year.

Step: 4 Record Keeping

Documents must be retained for 10 years (recommended by major firms for digital evidence).

PayPro Global Solution: Simplified Registration & Fiscal Representation

Navigating Peruvian VAT registration and fiscal representation can be daunting. PayPro Global acts as your Merchant of Record, handling these complexities, including VAT registration and fiscal representation where needed, so you can focus on your business.

Learn more about our MoR services.

FAQ

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