Documents Required for Business Registration in Peru

Updated 3 months ago

The documents required to register for VAT in Peru vary depending on whether your business is a resident or a non-resident entity. All registrations are processed through SUNAT's online portal.

For Resident Businesses (Standard VAT Registration)

Requirement	Details
Business entity documents	Certificate of incorporation or equivalent legal formation document
Identity document of legal representative	National ID (DNI) or passport
Proof of registered address in Peru	Utility bill, lease agreement, or property title
SUNAT online access (SOL credentials)	A SOL username and password are required to file and manage your account online. These are issued upon RUC registration.

For Non-Resident Businesses (Simplified VAT Registration)

Requirement	Details
Company registration form	Completed via the SUNAT online portal (no need for a local representative or physical address)
Proof of business identity	Certificate of incorporation or equivalent from your home country
Designated representative (optional)	Peru does not require non-residents to appoint a local fiscal representative. However, a representative may be designated for operational purposes. Per SUNAT guidance, this representative does not need to have an address in Peru.
SOL credentials	Issued upon completion of online registration; used to log in and manage filings

Default Registration Details in Kintsugi

When you add a Peru registration in Kintsugi, the following values apply by default:

Field	Default Value
Country	Peru
Jurisdiction	Peru
Registration ID format	RUC (11-digit number)
Registration scheme	Standard VAT or RMT (resident); Simplified VAT (non-resident)
Filing frequency	Monthly
Login credentials required	Registration ID (RUC), SUNAT SOL username, and password

Tips

Keep your SOL credentials secure. They are required for every filing submission on SUNAT's portal.
Non-resident businesses do not need a local address or a Peruvian representative to complete their registration.
Once registered, a nil return must be filed each month even if no taxable sales occurred.
For questions about the UIT values used to determine RMT eligibility, refer to SUNAT's official UIT table at sunat.gob.pe.

Need Help?

For further concerns, we're always here to help. If you can't find the answer you're looking for, just reach out to us using the chat in the bottom right corner of your screen.