Peru Tax ID Number (TIN) Guide 

In Peru, the Tax Identification Number (TIN) is a vital component for individuals, businesses, and entities to ensure compliance with tax regulations. The TIN serves as a unique identifier for tax purposes, and it is required for filing taxes, registering for VAT, conducting business, and fulfilling other official obligations. Obtaining and using the correct TIN is essential to avoid penalties, delays, and complications in dealing with the Peruvian tax authorities. 

This guide provides a comprehensive overview of Peru’s Tax Identification Number system, including its types, format, registration process, and verification methods. All data presented in this article has been meticulously verified from official sources, including the official tax authority websites and trusted government references. 

1. Tax Identification Number Types 

In Peru, the primary Tax Identification Number used is the RUC (Registro Único de Contribuyentes). 

Types of TIN in Peru: 

• RUC (Registro Único de Contribuyentes): This is the official TIN in Peru, used by individuals, businesses, and legal entities for all tax-related activities. It is issued by the Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT), which is Peru’s tax authority. 

Applicability: 

• Individuals: Peruvian citizens, foreign residents, and non-residents involved in taxable activities. 

• Businesses: Corporations, small businesses, sole proprietorships, and other business entities. 

• Legal Entities: Non-profit organizations, associations, and other entities that are subject to taxation. 

2. TIN Format and Structure 

The RUC number in Peru follows a specific format that helps identify the type of taxpayer—whether an individual, business, or legal entity. 

Format of RUC: 

• For Individuals: The RUC for individuals typically consists of 11 digits. The format is: 

• First Part (1 digit): The first digit represents the taxpayer’s type (individual, business, etc.). For individuals, this is typically 1. 

• Middle Part (8 digits): This section is a unique identification number assigned to the individual or entity. 

• Last Part (2 digits): These digits are used as a check or validation code. 

Example: 1-12345678-9 

• 1: Identifies an individual taxpayer. 

• 12345678: Unique identifier for the individual. 

• -9: Check digits used to validate the RUC. 

• For Businesses: The RUC for businesses is also 11 digits. The structure is similar to that of individuals, with the first digit indicating the entity type. 

Example: 2-98765432-1 

• 2: Identifies a business entity. 

• 98765432: Unique business registration number. 

• -1: Check digit used for validation. 

3. Issuing Authority and Registration Process 

The official authority responsible for issuing RUC numbers in Peru is the Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT). 

Issuing Body: 

• Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT) 

• Official Website: SUNAT – Superintendencia Nacional de Aduanas y de Administración Tributaria 

3.1 Registration Process for Individuals: 

1. Eligibility: Any Peruvian citizen, foreign resident, or non-resident engaged in taxable activities or earning taxable income must obtain a RUC. 

2. Required Documents: 

• For Peruvian Citizens: National identity card (DNI) or passport, proof of address, and other supporting documents. 

• For Foreigners: Valid passport, proof of legal residency, and proof of address in Peru. 

3. Application Process: 

• Online: Individuals can apply for a RUC online through the official SUNAT portal. The process requires filling in personal details and uploading necessary documents. 

• In-person: Individuals can also apply at SUNAT’s local offices, where the application will be processed with the required documents. 

4. Fees: There are no fees for individuals to register for a RUC. 

3.2 Registration Process for Businesses: 

1. Eligibility: All businesses, including corporations, sole proprietorships, and partnerships, must register for a RUC with SUNAT. 

2. Required Documents: 

• For Businesses: Legal registration documents, such as Articles of Incorporation, proof of business address, and identification of business owners. 

3. Application Process: 

• Online: Businesses can apply online via the SUNAT portal. The system guides users through the application, asking for the necessary business details and documentation. 

• In-person: Businesses can visit SUNAT’s office to submit their documents and complete the registration process. 

4. Fees: There are no fees for business registration with SUNAT. 

4. TIN Verification and Lookup 

SUNAT provides an online verification tool to help individuals and businesses validate their RUC numbers. Or Instantly Verify Tax IDs in Peru with TaxDo Real-Time TIN Validation Platform 

TaxDo offers a compliant, automated, and globally trusted solution for TIN verification—not just in Peru, but across 135+ jurisdictions. Unlike other solutions, TaxDo validates tax IDs instantly and securely using only official government sources. 

What Makes TaxDo Different? 

• Real-time TIN verification for Peru and 135+ countries  

• Seamless API integration into your ERP, CRM, or onboarding system 

• Powerful dashboard to manage and track tax ID validations globally 

• Fully compliant and official-source-based results ONLY 

Whether you’re conducting due diligence, onboarding clients, granting tax exemption, or managing vendor compliance in Peru, TaxDo helps you avoid risks, delays, and penalties with effortless global Tax ID validation. 

📩 Get started today or schedule a free demo to see how TaxDo simplifies tax compliance. 

5. TIN and VAT Number Connection 

In Peru, the RUC number serves as the VAT number for businesses. This means that businesses can use the same RUC number for both tax reporting and VAT registration. 

• VAT Number Format: The RUC number is used as the VAT identifier for businesses. 

Example: If a business’s RUC is 2-98765432-1, this same number will be used as the VAT number. 

6.Why Accurate TIN Validation Matters 

Ensuring the accuracy of your TIN is critical for both businesses and individuals in Peru. An incorrect or unverified TIN can lead to serious complications such as: 

• Delays in tax processing 

• Rejection of tax exemption claims 

• Fines and penalties for non-compliance 

• Rejection of e-invoicing submissions 

• Onboarding unqualified suppliers or customers 

• Data quality issues across finance and compliance systems 

Using the Peru SUNAT Verification Portal or TaxDo real-time global tax ID verification platform ensures accurate Tax ID validation, error reduction, and full compliance with Peru tax laws. 

7. Stay Compliant with TaxDo 

While the SUNAT Verification Portal offers a basic PIN checker, TaxDo takes Peru TIN validation to the next level with real-time results, periodic revalidation for ongoing compliance, and seamless integration into your systems. 

With TaxDo, you can automate Tax ID validation, monitor changes, and ensure continuous compliance, all from a single, user-friendly dashboard or through API connectivity. 

TaxDo is trusted by leading enterprises, platforms, and compliance teams worldwide. Try it now and eliminate the risks of Tax ID errors in Peru and beyond.