This tax guide provides an overview of the indirect tax system and rules to be aware of for doing business in Peru.

Peru - 120x120.pngIndirect tax snapshot

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What is the principal indirect tax?

Value Added Tax (VAT) is the main type of indirect taxation in Peru.
It is a tax on consumption that is applied during the production and distribution process to most goods and services. It is also applied to goods, and certain services, entering the country. Although VAT is ultimately borne by the consumer by being included in the price paid, the responsibility for charging, collecting, and paying it to the tax authority at each stage of the process rests with the business making the supply (i.e., the sale).

Our VAT legislation taxes the following transactions:
• sale of goods
• performing and use of services performed by non-residents
• construction contracts
• first sale of immovable property by the constructor
• import of goods (including intangibles).

The tax rate is 18% applicable over the price of the transaction.
Regarding the sale of goods, our legislation defines ‘goods’ as those tangibles that may be carried from one place to another, their related rights, distinctive signs, inventions, copyrights, goodwill, and similar, ships and aircraft, including documents representing these ones.
Regarding ‘performing of services’, our legislation defines ‘services’ as any performing that a person does to another and for which receives third category income for purposes of income tax, even when not subject to the latter tax; including the lease of movable and immovable property and leasing.
For deducting input VAT as a credit, the purchase should be deductible as an expense for income tax purposes and such acquisition should be intended for an operation also taxed with VAT.
Some special regimes are considered by our legislation, as the benefit granted to exporters of goods or services. In such cases, the input VAT could be refunded in cash from the tax authorities.

Is there a registration limit for the tax?

Not applicable.

Does the same registration limit apply to non-established businesses?

Not applicable.

Is there any specific legislation to tax non-resident supplies of electronically supplied/digital services to private consumers resident in your country?

There is no specific or different legislation to this effect.

In general, these services will be taxed with VAT considering the tax rate of 18%.

Does a non-established business need to appoint a fiscal representative in order to register?

Not applicable. 

How often do returns have to be submitted?

On a monthly basis.

Are penalties imposed for the late submission of returns/ payment of tax?

Yes. If a VAT return, is submitted late a penalty can be imposed.

Are any other declarations required?


Are penalties imposed in other circumstances?

Yes. A range of penalties can be imposed where businesses do not comply with the VAT rules.

Can the VAT incurred by overseas businesses be claimed if they are not registered in Peru?



What information must a VAT invoice show?

A VAT invoice must show:

• an invoice number that is unique and sequential
• the seller's name and address
• the seller's tax registration number
• the invoice dates
• the customer's name and address
• a description sufficient to identify the goods or services supplied to the customer
• the rate of any cash discount
• the total amount of VAT charged expressed in sterling.

For each different type of item listed on the invoice, the following must be shown:

o the unit price or rate, excluding VAT
o the quantity of goods or the extent of the services
o the rate of VAT that applies to what’s being sold
o the total amount payable, excluding VAT.

VAT invoices can be issued, received, and stored in electronic format and there is no need to tell the tax authority.

Contact us

For further information on indirect tax in Peru please contact:


Juan Carlos Basurco
T +51 1 994057428


Lida Cabrera
T +51 1 993385522


Bruno Garcia
T +51 1 997322881


International indirect tax guide
International indirect tax guide
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