Explaining Peru Tax Jurisdictions

Peru has a straightforward, nationally administered tax structure. There are no state, regional, or local VAT requirements. All VAT is collected and remitted at the federal level.

What this means for your business:

Because Peru applies VAT only at the national level, you only need one registration with SUNAT, regardless of where in Peru your customers are located. There are no special VAT rates by province or region.

How taxability is determined:

For a transaction to be subject to Peruvian VAT, the recipient's address must include "Peru" as the country. A standard Peruvian address follows this format:

Business Name Street Name + House Number + Office/Floor Postal Code (5 digits) + District, City/Department Peru

There are no special tax rate zones or regional exceptions within Peru.

Tax ID in Peru:

Peru issues a unique taxpayer identifier called the RUC (Registro Único de Contribuyentes). Both resident and non-resident businesses receive an 11-digit RUC number upon registration. This number is used across all tax filings, payments, and correspondence with SUNAT.

Need Help?

For further concerns, we're always here to help. If you can't find the answer you're looking for, just reach out to us using the chat in the bottom right corner of your screen.