Peruvian VAT number format is an 11-digit taxpayer identification number (RUC) used in all communications with the Tax and Customs Administration. (e.g., 12345678901)
The standard VAT rate in Peru is 18%. It is calculated as a standard 16% VAT + 2% of a municipal tax
All businesses with Peruvian VAT number must submit monthly VAT reports and payments.
For all companies that operate in Peru, VAT returns must be submitted on an annual or monthly basis.
For failure to register or late registration and late filings of VAT, there is a penalty of around 1400 USD in local currency.
Tax fine equivalent to 50% of the omitted VAT plus 1.2% monthly interest.
Invoices issued in Peru must contain the following information:
Peru is gradually introducing electronic invoicing. Electronic invoicing is currently mandatory only for some taxpayers designated as electronic issuers through a Superintendency Resolution issued by SUNAT. However, the plan is to include all taxpayers in the next few years.
Generally, electronic tax documents in Peru can be issued in three ways:
Governmental body responsible for e-invoicing in Peru:
In order to issue electronic documents, like invoices, receipts, and credit notes, the taxpayer must build or purchase the invoicing solution capable of reporting sales transactions in real time. Every invoicing solution must meet the SUNAT’s requirements and pass the test. In that test, SUNAT will perform various tests and assess whether the solution correctly handles the creation, issuance, and reporting of electronic documents. If it meets the SUNAT’s expectations, the taxpayer will get the authorization to use the solution.
What does the e-invoicing process in Peru look like?
Date updated [May 12, 2021]
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