Peruvian VAT registration

Eligible businesses must obtain a Registro Unico de Contribuyente, a unique tax identification number. This applies to all taxes, not just VAT. It requires a local tax agent, registered with the tax authorities, to submit the following documents:

  • Company’s Public Registry documentation
  • Evidence of incorporation
  • Completed form 2119

The fine for late registration is SOL 4230.

There is no group or voluntary VAT registration facility in Peru.


Peruvian VAT registration threshold

There is no Peruvian VAT registration threshold. Businesses must register on providing the first taxable supply.

Non-resident traders operating in Peru

Businesses without a fixed or permanent establishment in Peru may still have to VAT register if providing taxable supplies in Peru. Usually this is only for the supply of goods.

 


Latest news

Peru abandons VAT cut

July 18, 2017

Peru abandoned plans to cut its VAT rate from 18% to 17% on 1 July 2017. The country’s fiscal deficit has widened recently, leading...

Peru cuts VAT to 17%

January 12, 2017

Peru has announced plans to reduce its standard VAT rate by 1% to 17% from 1 July 2017. The measure has already been delayed...

Peru introduces electronic VAT invoices

October 27, 2014

Peru this month became the latest South American country to introduce electronic VAT invoices. Ecuador and Mexico also recently introduced such measures. The Tax...