Standard

18%

Other

Zero-rated and exempt

Peru VAT number format

Businesses in Peru that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the General Tax and Customs Administration, and will follow a certain format. The VAT number format is 11-digit taxpayer identification number (RUC) used in all communications with Tax and Customs Administration.

Peru VAT return periods

Businesses in Peru that are required to collect tax from consumers must file regular tax returns with the General Tax and Customs Administration in Lima. Peru's VAT return periods are:

Monthly

Peru Value-added tax (VAT) Thresholds

These are the revenue thresholds at which businesses in Peru are required to start collecting and remitting tax.

Registration

None

Recovery of VAT by non-established businesses

Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. Non-incorporated businesses in Peru are not required to collect taxes from the consumer.

Peru VAT Refunds

Many countries allow tourists, and others making purchases for export, to receive a VAT refund on exiting the country (or make purchases VAT free). While we don't have data on the Peru VAT refund program, more info can be obtained from the General Tax and Customs Administration.