Peru IGV at a glance
| Standard rate | 18% combined — composed of 16% IGV (Impuesto General a las Ventas, federal) + 2% IPM (Impuesto de Promoción Municipal, municipal). The combined 18% rate is applied as a single calculation in practice. |
| Zero-rated supplies | 0% — exports of goods, exported services consumed outside Peru (subject to Article 33 of the IGV Law criteria), supplies to qualifying CETICOS / ZED Free Trade Zone operations |
| Exempt supplies | Categories under Annex I of the IGV Law — basic foodstuffs, certain medical and educational services, public passenger transportation, religious activities, certain financial services, books and educational publications |
| Tax architecture | Federal IGV + Municipal Promotion Tax administered together by SUNAT (Superintendencia Nacional de Aduanas y de Administración Tributaria) under the Ministry of Economy and Finance. |
| Domestic registration | Mandatory at commencement of taxable activity with SUNAT RUC (Registro Único de Contribuyentes) registration. The Régimen MYPE Tributario simplified regime applies for smaller taxpayers up to specific UIT (Unidad Impositiva Tributaria) thresholds; Nuevo RUS (Régimen Único Simplificado) for the smallest. Above thresholds: Régimen General de Tercera Categoría. |
| Foreign digital services regime | Effective 1 October 2024 under Legislative Decree 1623. Non-resident vendors providing digital services to Peruvian consumers must register through SUNAT’s electronic system and charge 18% IGV. The regime is among the more recent LatAm cross-border digital services frameworks. |
| Tax authority | Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT) — sunat.gob.pe. Administers IGV, Income Tax, customs functions, social security contributions, and electronic invoicing. |
| Filing — domestic regular taxpayers | Monthly IGV return through SUNAT Online Operations (SOL) by the SUNAT-published monthly schedule based on RUC last digit. |
| Filing — foreign digital service providers | Monthly returns through SUNAT’s electronic system under simplified registration framework. |
| Electronic invoicing | Comprobantes de Pago Electrónicos (CPE) — Peru’s mandatory e-invoicing system. Operational since 2014 with progressive sectoral expansion. All commercial-scale taxpayers are required to issue electronic invoices through SUNAT-approved providers. |
| SUNAT Detracciones system | Withholding mechanism applied to specific sectors and categories — buyer withholds a percentage of payment (typically 4–15%) and remits to a dedicated SUNAT account for the supplier’s IGV obligation. |
| Late-submission fine | Specific scaled fines under the Tax Code (Código Tributario) — typically a percentage of UIT depending on infraction category. |
| Late-payment interest | TIM (Tasa de Interés Moratorio) at SUNAT-published rate, currently approximately 0.9% per month. |
| Under-reporting penalty | Up to 50% of underpaid IGV depending on circumstances; higher for fraudulent under-reporting. |
| Tax evasion | Criminal prosecution under specific Tax Code provisions; imprisonment exposure for material amounts. |
| Records retention | 5 years from the date of the relevant tax filing. |
| Currency | Peruvian Sol (PEN). USD ≈ 3.8 PEN. |
| Statute | Texto Único Ordenado de la Ley del Impuesto General a las Ventas e Impuesto Selectivo al Consumo. Código Tributario. Legislative Decree 1623 (foreign digital services, October 2024). SUNAT Resolutions and administrative guidance. |
Do I need to comply? — 60-second check
Three numbers tell you whether you need to register for Peru IGV. PEN zero is the effective domestic floor — Peru has no general turnover threshold; all taxable activity is in scope from commencement. PEN-denominated UIT-based thresholds determine which simplified regime applies for smaller taxpayers (Nuevo RUS for the smallest, Régimen MYPE Tributario for mid-sized). And 18% is the combined IGV (16%) + IPM (2%) rate applied to most goods and services nationally.
Four questions, in order:
- Peruvian-resident business? All taxable activity is in scope from commencement. The structural choice is between Nuevo RUS / Régimen MYPE Tributario simplified regimes for smaller taxpayers and the standard Régimen General. Local Peruvian Business track.
- Overseas business supplying digital services to Peruvian consumers? Foreign SaaS / Digital Services Seller track. Legislative Decree 1623 (effective October 2024) introduced direct registration for non-resident vendors.
- Overseas business shipping physical goods to Peruvian consumers — Mercado Libre Peru, Linio, your own store? Foreign E-commerce Seller track. Import IGV at 18% applies at customs alongside Customs Duty and applicable charges.
- Overseas business importing goods into Peru for distribution, manufacturing, or onward sale? Foreign Importer track. Import IGV at 18% applies at customs on customs value + Customs Duty + applicable charges. The Andean Community CET framework and CETICOS Free Trade Zones provide structural preferential treatment.
Two contextual points. First: Peru’s Legislative Decree 1623 (effective 1 October 2024) introduced the structured foreign digital services framework — relatively recent compared with Mexico (2020), Colombia (2018), and Chile (2020). Second: SUNAT’s Detracciones system is operationally distinctive — for specific sectors and categories, buyers withhold a percentage of payment and remit to a dedicated SUNAT account for the supplier’s IGV obligation. This is not a general framework but applies to listed sectoral categories.
Quick-jump to your persona
- Foreign SaaS / Digital Services Seller into Peru
- Foreign E-commerce Seller into Peru
- Foreign Importer / Physical Goods Seller
- Local Peruvian Business
Foreign SaaS / Digital Services Seller into Peru
Sell SaaS or digital services into Peru from outside? You’re operating under Legislative Decree 1623 — the foreign digital services framework effective 1 October 2024. The 18% combined IGV+IPM rate applies to B2C digital services to Peruvian consumers; non-resident vendors register through SUNAT’s electronic system, charge 18% on consumer-facing invoices, and submit monthly returns. The B2B portion to RUC-registered Peruvian business customers operates under self-assessment mechanisms.
Are your Peruvian sales actually in Peru’s tax base?
Place of supply for cross-border digital services follows the recipient’s location. Legislative Decree 1623 and SUNAT guidance set out indicators: customer billing address in Peru, payment instrument issued by a Peruvian institution, IP address resolving to Peru, and other commercially relevant location data.
Take Wisła Logistik Sp. z o.o., a Polish logistics SaaS company with PLN 30 million revenue globally. Wisła supplies a fleet-management platform to mining and logistics operators across Peru, Chile, and Colombia. Annual Peruvian B2B revenue reached USD 1.1 million in 2025. Wisła’s Peruvian B2B customers (RUC-registered) self-assess IGV under reverse-charge mechanisms; B2C subscriptions (smaller segment) are covered by the Legislative Decree 1623 framework with Wisła’s direct registration through SUNAT.
When the SUNAT clock starts running
Three operational triggers under the post-Decree-1623 framework.
The Decree 1623 trigger applies on cross-border digital service supplies to Peruvian B2C consumers, requiring direct registration with SUNAT.
The B2B reverse-charge trigger applies for imported services to RUC-registered Peruvian businesses, where the Peruvian customer self-assesses on its monthly return.
The permanent-establishment trigger applies when an overseas company creates a Peruvian presence.
Getting registered with SUNAT
Registration runs through SUNAT’s electronic system for foreign digital service providers. Operational steps:
- Apply for foreign supplier registration through SUNAT’s portal.
- Receive the foreign supplier identifier.
- Designate a Peruvian tax representative — strongly recommended given operational complexity.
- Configure billing platform for Peru 18% IGV on B2C digital services.
What you charge, and on what
18% combined IGV + IPM applies to B2C cross-border digital services. For B2B supplies to RUC-registered businesses, the reverse-charge mechanism applies.
What a Peru tax invoice must say
Foreign digital service providers issue simplified invoices for B2C supplies. Comprobantes de Pago Electrónicos (CPE) mandatory format applies to Peruvian domestic taxpayers; cross-border vendors operate under the simplified foreign-supplier format.
Submitting and paying SUNAT
Foreign digital service providers submit monthly returns through SUNAT’s electronic system.
What this actually costs
- Peruvian tax representative retainer: USD 5,000–18,000 per year.
- Monthly return preparation: USD 1,000–3,000 per submission.
- Initial billing-platform configuration: USD 3,500–11,000.
- Annual reasonableness review by Contador Público: USD 2,500–7,000.
What we see foreign SaaS sellers get wrong
Three patterns recur.
The first: under-preparing for the Decree 1623 framework given its October 2024 effective date — operational specifics continue to refine through SUNAT Resolutions.
The second: misjudging the B2B reverse-charge applicability — RUC status verification matters.
The third: under-investing in indicator capture for customer location.
If you get this wrong
Fine framework under the Código Tributario: scaled fines, TIM at ~0.9% per month, up to 50% under-reporting penalty, criminal exposure for fraud.
If you’ve been operating without proper compliance
Engage a Peruvian tax representative. Voluntary regularisation (regularización voluntaria) unlocks fine mitigation under SUNAT practice.
| How TaxDo helps SaaS sellers stay compliant in Peru Peru’s Legislative Decree 1623 framework (effective October 2024), B2B reverse charge, SUNAT Detracciones system, CPE infrastructure — solvable individually, but integrated tooling matters at multi-country scale. TaxDo plugs into your billing system, applies the correct Peru 18% IGV+IPM treatment with B2C / B2B handling, validates Peruvian RUCs, and surfaces exposure across countries. Real-time Peru 18% IGV+IPM calculation with B2C / B2B treatment.Continuous exposure tracking across 150+ countries.Global Tax Identity engine — validates Peruvian RUCs and Tax IDs across 150+ countries.Native integrations with Salesforce, HubSpot, NetSuite, and major accounting platforms. |
Foreign E-commerce Seller into Peru
Two numbers tell you whether you face Peru’s import IGV mechanism. 18% is the combined IGV+IPM rate that applies at Peruvian customs on the customs value + Customs Duty + applicable charges base. USD-denominated landed-cost calculations should plan for 25–35% cumulative tax burden at clearance depending on Customs Duty rate under Mercosur / Andean Community / FTA preferential treatment. The structural choices for foreign e-commerce sellers: direct cross-border shipping (Peruvian consumer pays at clearance), Peruvian distributor (distributor handles importer of record), Peruvian subsidiary, or marketplace-routed model via Mercado Libre Peru.
Does this apply to your store?
If physical goods you sell arrive at a Peruvian address, yes — import IGV applies. Direct cross-border, Peruvian fulfilment, or marketplace-routed models each have different operational compliance footprints.
Three triggers, three deadlines
Import IGV attaches at every consignment. Registration question is structural for Peruvian subsidiary vs distributor.
Getting set up with SUNAT (for Peruvian subsidiaries)
Peruvian subsidiary route: incorporation under Companies Law → RUC registration → IGV registration → Customs Importer Registry → CPE setup. Full sequence typically 6–10 weeks.
Charging IGV on goods, shipping, and returns
Peruvian subsidiary as RUC-registered: 18% combined IGV+IPM on most taxable goods. On import: 18% on customs value + Customs Duty + applicable charges. Andean Community CET preferential treatment applies for goods originating in Bolivia, Colombia, Ecuador.
Invoice rules for e-commerce
Comprobantes de Pago Electrónicos (CPE) mandatory for domestic RUC-registered entities through SUNAT-approved electronic providers.
Submitting — and the marketplace question
Peruvian subsidiary submits monthly returns through SUNAT Online Operations. Mercado Libre Peru is the dominant local marketplace; per-marketplace operational treatment varies.
The compliance cost stack
Mid-volume Peruvian subsidiary: USD 18,000–70,000 per year. Subsidiary establishment USD 5,000–18,000 one-time.
What we see e-commerce sellers get wrong
The first: misjudging Andean Community CET preferential treatment.
The second: under-investing in CPE infrastructure readiness.
The third: misjudging SUNAT Detracciones applicability for specific sector categories.
The fine exposure
SUNAT fine framework + Customs Law penalties for misdeclaration.
If you’ve been selling without proper structure
Engage Peruvian tax advisor. Voluntary regularisation unlocks fine mitigation.
| How TaxDo helps e-commerce sellers stay compliant in Peru Andean Community CET, Mercado Libre Peru operations, CPE e-invoicing, SUNAT Detracciones — manageable with integrated tooling. TaxDo connects to your marketplace, store, and 3PL data, applies the correct Peru 18% IGV+IPM treatment per consignment per channel. Real-time tax calculation per consignment — Mercado Libre Peru, Shopify integrations.Automated registration and filing across 150+ countries.Global Tax Identity engine — validates Peruvian RUCs and counterparty Tax IDs.Exposure tracking across every destination. |
Foreign Importer / Physical Goods Seller into Peru
Three numbers tell you whether your Peruvian import operation is correctly structured. 18% is the combined IGV+IPM rate at customs. Andean Community CET rates apply by HS code with preferential treatment for goods originating in Bolivia, Colombia, Ecuador. CETICOS (Centros de Exportación, Transformación, Industria, Comercialización y Servicios) and ZED (Zonas Especiales de Desarrollo) provide structural preferential treatment for export-oriented operations. The structural choices: full Peruvian subsidiary, DDP sale to a Peruvian distributor, or CETICOS / ZED tenant arrangement.
Whether you’re the importer of record
Bring goods into Peru and SUNAT (through customs functions) assesses Customs Duty (Andean Community CET), IGV+IPM at 18%, and applicable specific taxes. Combined liability payable at clearance — unless CETICOS / ZED arrangement defers it.
Trigger event → statutory deadline
Import IGV at every consignment. Registration question structural: Peruvian subsidiary vs distributor.
Registering as importer of record
Three importer-specific registrations:
- Customs Importer Registry with SUNAT customs functions.
- CETICOS / ZED tenant approval where applicable.
- SUNAT special status registration where Drawback-equivalent regime is claimed.
How import IGV is calculated
Standard 18% IGV+IPM on customs value + Customs Duty + applicable specific taxes. USD 100K customs value at 6% Customs Duty: USD 6K duty → USD 106K IGV base → USD 19.08K IGV. Andean-origin goods: zero Customs Duty preferential → USD 100K base → USD 18K IGV.
Invoicing for re-sold imports
CPE format applies for onward sales. Reference customs declaration on invoice.
Submitting and where importers extract real value
Peruvian subsidiary submits monthly IGV returns. Input IGV recovery is the principal compliance value at 18% rate.
The real cost of compliance for importers
| Cost item | Range | Cadence |
| Peruvian subsidiary establishment | USD 5K–18K | One-time; 6–10 weeks |
| Annual IGV compliance | USD 18K–70K | Annual |
| Customs broker fees | USD 200–700 per shipment | Per consignment |
| Customs Importer Registry | USD 3K–12K | One-time + renewals |
| CPE / SUNAT-approved provider integration | USD 7K–28K | One-time |
| CETICOS / ZED tenant application | USD 8K–30K | One-time |
| ERP integration | USD 12K–60K | One-time |
| Annual IGV audit support | USD 4K–15K | Annual |
What we see importers get wrong
- HS classification correct under Andean Community CET — SUNAT scrutiny is active.
- Certificate of Origin for Andean preferential treatment in place.
- Input IGV reconciliation discipline — customs records vs monthly returns.
- CETICOS / ZED documentation chain where preferential treatment is claimed.
Customs and IGV fines together
SUNAT fine framework + Customs Law penalties for misdeclaration.
If you’ve been importing without proper structure
Engage Peruvian customs broker and tax advisor. Voluntary regularisation unlocks fine mitigation.
| How TaxDo helps importers stay compliant in Peru Andean Community CET preferential treatment, CETICOS / ZED frameworks, CPE infrastructure, SUNAT customs-to-IGV reconciliation — technically solvable. TaxDo integrates with your ERP, ingests customs and logistics data, computes recoverable input IGV positions with Andean preferential treatment awareness. Native ERP integrations.Automated registration and filing in around 150 countries.Global Tax Identity engine — validates Peruvian RUCs and counterparty Tax IDs.Real-time exposure tracking. |
Local Peruvian Business
Two numbers tell you the structural compliance choice for a Peruvian business. PEN zero is the effective domestic floor — Peru has no general turnover threshold; all taxable activity is in scope. The UIT-based thresholds (UIT for 2026 set annually) determine which simplified regime applies: Nuevo RUS for the smallest businesses; Régimen MYPE Tributario for mid-sized; Régimen General for larger. The bigger 2026 questions involve operational discipline around CPE infrastructure, monthly returns through SUNAT Online Operations, and the Detracciones system for sectors where it applies.
When registration kicks in
Mandatory at commencement of taxable activity with SUNAT RUC registration. Regime choice (Nuevo RUS / MYPE Tributario / Régimen General) depends on revenue band and activity.
Acting in time and what backdating means
Within standard timeframes under the Código Tributario.
Registering as a resident Peruvian business
Through SUNAT Online Operations. Documents: business formation documents, RUC identification, proof of address, authorised representative.
What you charge — and the zero-rated vs exempt distinction
Standard 18% IGV+IPM on taxable supplies. Zero-rated 0% on exports and qualifying FTZ supplies — input credit recoverable. Exempt supplies (Annex I categories — basic foodstuffs, healthcare, education, certain financial) — outside IGV system.
Invoicing rules and CPE infrastructure
Comprobantes de Pago Electrónicos mandatory through SUNAT-approved providers. Operational since 2014 with progressive sectoral expansion.
Filing rhythm for local businesses
Monthly IGV returns through SUNAT Online Operations on monthly schedule based on RUC last digit.
The internal cost of being IGV-compliant
Mid-sized business (USD 5M+ revenue) under Régimen General: USD 12,000–50,000 per year on external Peruvian Contador Público support.
The traps for local Peruvian businesses
Where do most local Peruvian finance teams trip up first in 2026?
Mis-managing SUNAT Detracciones for affected sector categories. Withholding mechanism applies to specific sectors with detailed rules.
What’s the second?
CPE operational discipline. The Peruvian e-invoicing requires SUNAT-approved provider integration.
And the third?
Mis-applying the Nuevo RUS / MYPE Tributario / Régimen General regime choice — material economics implications.
Fine exposure for residents
Standard SUNAT framework under Código Tributario.
Catching up after a misclassification
Regularización voluntaria prior to SUNAT audit unlocks fine mitigation.
| How TaxDo helps Peruvian businesses stay compliant CPE infrastructure, customer RUC verification, monthly SUNAT Online Operations rhythm, SUNAT Detracciones handling, Nuevo RUS / MYPE Tributario / Régimen General management. TaxDo connects to your accounting platform, automates filing, validates Peruvian RUCs and counterparty Tax IDs. Native integration with Peruvian-localised accounting platforms.Global Tax Identity engine — validates Peruvian RUCs and counterparty Tax IDs.Automated filing workflow — monthly IGV returns prepared from accounting data. |
Cross-track essentials
Invoicing requirements
Comprobantes de Pago Electrónicos (CPE) — mandatory through SUNAT-approved providers. Mandatory elements: supplier RUC, customer RUC (or generic for B2C), invoice details, IGV+IPM amount, total.
SUNAT Detracciones
Withholding mechanism for specific sectors — buyer withholds a percentage of payment (typically 4–15%) and remits to a dedicated SUNAT account.
Audit and record-keeping
Records retained 5 years from date of relevant tax filing.
Fines summary
| Violation | Fine |
| Late filing of IGV return | Scaled UIT-based fines under Código Tributario |
| Late payment (TIM) | Approximately 0.9% per month |
| Under-reporting | Up to 50% of underpaid IGV; higher for fraud |
| Failure to register | Unbilled IGV + interest + administrative fine |
Frequently asked questions
What is the Peru IGV rate in 2026?
For all sellers
18% combined — 16% IGV (federal) + 2% IPM (municipal). Applied as single 18% calculation in practice.
Do foreign companies need to register for Peru IGV?
For overseas businesses
Yes under Legislative Decree 1623 (effective 1 October 2024) for non-resident vendors providing digital services to Peruvian consumers.
What is the Peru IGV registration threshold?
For local Peruvian businesses
Peru has NO general turnover threshold — all taxable activity in scope. Nuevo RUS / MYPE Tributario / Régimen General regime choice based on UIT-based bands.
How often do I submit Peru IGV returns?
For all registered taxpayers
Monthly through SUNAT Online Operations on schedule based on RUC last digit.
What is SUNAT Detracciones?
For specific sectoral businesses
Withholding mechanism for specific sectors — buyer withholds 4–15% of payment to dedicated SUNAT account for supplier IGV obligation.
What is Legislative Decree 1623?
For overseas digital service providers
Peru’s foreign digital services framework effective 1 October 2024. Non-resident vendors register through SUNAT and charge 18% IGV on B2C supplies.
How is import IGV calculated at Peruvian customs?
For foreign importers
18% IGV+IPM on customs value + Customs Duty + applicable charges. Andean Community CET provides preferential treatment for Bolivia/Colombia/Ecuador-origin goods.
What are CETICOS and ZED?
For foreign importers/manufacturers
Peru’s Free Trade Zone frameworks providing structural preferential treatment for export-oriented operations.
How do I correct an error in a Peru IGV return?
For all taxpayers
Regularización voluntaria prior to SUNAT audit unlocks fine mitigation.
Recent and upcoming changes
Already in effect
- Legislative Decree 1623 foreign digital services framework effective 1 October 2024.
- CPE infrastructure mandatory progressively since 2014.
- Andean Community CET preferential treatment continues.
Coming up
- Continued SUNAT modernisation through CPE enhancements.
- Annual UIT updates affecting threshold and fine calculations.
Primary sources cited in this guide
- SUNAT: https://www.sunat.gob.pe
- SUNAT Online Operations (SOL): https://e-menu.sunat.gob.pe
- Ministry of Economy and Finance: https://www.gob.pe/mef
- Ley del IGV: https://www.sunat.gob.pe/legislacion/igv/
- Legislative Decree 1623: https://www.gob.pe/sunat
Disclaimer
This guide is provided for general informational purposes by the TaxDo Tax & Regulatory Advisory Team. While our team thoroughly reviews and updates this content for accuracy before publishing, tax regulations change rapidly and local practices vary. This article does not constitute formal legal, tax, or accounting advice and should not be relied upon for specific compliance decisions. Always consult a qualified, licensed tax professional before taking action. TaxDo accepts no liability for actions taken based on this content.