Peru operates a sophisticated tax environment managed by the Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT). With a standard VAT (IGV) rate of 18% and strict electronic invoicing rules (OSE/SEE), compliance is non-negotiable.
For international businesses, especially following the Legislative Decree 1623 (effective late 2024) regarding digital services, navigating the Peruvian RUC system is essential to avoid penalties and ensure the deductibility of expenses.
Introduction
The backbone of Peru’s fiscal infrastructure is SUNAT. Unlike jurisdictions where a Tax ID is just a number, in Peru, the RUC (Registro Único de Contribuyentes) status dictates whether you can legally issue an invoice or move goods.
For global enterprises, the challenge is verifying the 11-digit RUC to ensure legitimate B2B trade. A critical nuance in Peru is that a partner must not only exist but also be domiciled correctly (“Habido”). Missteps here prevent the use of the “Fiscal Credit” (IGV deduction).
