Peru Registrations Explained

Updated 3 months ago

All businesses required to collect VAT in Peru must register with SUNAT and obtain a RUC (Registro Único de Contribuyentes), an 11-digit taxpayer identification number used for all filings and payments.

Registration Schemes Supported in Kintsugi:

Business Type	Registration Scheme	Notes
Resident business	Standard VAT Registration	Required immediately upon first taxable supply
Resident business (eligible)	MYPE Tax Regime (RMT)	Available if annual net income does not exceed 1,700 UIT (approx. PEN 9,350,000 in 2026). This scheme offers income tax benefits but does not reduce the 18% VAT obligation. Currently out of scope for this version.
Non-resident seller	Simplified VAT Registration for Non-Residents	For foreign businesses selling digital services (SaaS, streaming, cloud, etc.) to individual consumers (B2C) in Peru. Registration is done online via the SUNAT portal. No local representative or physical address in Peru is required.

Important Notes About Each Scheme

Standard VAT Registration: Registration is mandatory from the moment a business begins taxable activity in Peru. There is no minimum threshold.
RMT Scheme: Eligible resident businesses may elect the RMT scheme upon their first monthly tax return (for new companies) or during the January tax return of any subsequent year (for existing companies). The 2026 income limit is 1,700 UIT x PEN 5,500 = PEN 9,350,000.
Simplified VAT Registration for Non-Residents: This scheme is specifically designed for foreign digital service providers with no physical presence in Peru. Non-residents registered under this scheme cannot claim input VAT deductions.
Nuevo RUS and RER schemes are not applicable to SaaS businesses and are not supported in Kintsugi.

Filing Frequencies

All VAT registrations in Peru file on a monthly basis. There are no quarterly, semi-annual, or annual filing options.

Business Type	Filing Deadline	Payment Deadline
Resident businesses	Based on the last digit of your RUC (per the SUNAT calendar, published yearly)	Same as filing deadline
Non-resident sellers	Within the first 10 business days of the following month	10th day of the following month

Additional Rules

A nil (zero) return is required even if no taxable activity occurred during the period.
If a filing deadline falls on a weekend or public holiday, it is extended to the next working day.
Credit notes and sales returns are deducted when calculating VAT liabilities.
For non-resident sellers, invoices issued in foreign currencies are converted using the SUNAT sell rate on the date the tax obligation arises.

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