Peru VAT Guide for Nonresident SaaS and E-commerce

A practical guide for US SaaS and e-commerce companies selling into Peru. Rates, registration thresholds, filing deadlines and e-invoicing status, pulled from the same data that powers our free tools.

Do I need to register for VAT in Peru?

Peru began taxing cross-border B2C digital services on 1 October 2024 under Legislative Decree 1623. Foreign providers register with SUNAT and collect 18% IGV (Impuesto General a las Ventas) from the first Peruvian consumer sale. Where a foreign provider does not register, Peruvian banks and credit-card issuers withhold IGV at the time of payment.

• B2C digital services (SaaS, streaming, online ads, online media): register with SUNAT from the first Peruvian consumer sale. Tax rate is 18% on the supply value (gross of the IGV).
• Withholding alternative: if you do not register, Peruvian financial intermediaries withhold 18% IGV at the moment of payment. Foreign sellers see lower net receipts but no SUNAT filing obligation.
• B2B digital services to a SUNAT-registered Peruvian buyer: the buyer self-assesses IGV under reverse charge. Capture the buyer's RUC.
• No fiscal representative required for the simplified regime. Registration is digital through SUNAT's nonresident channel.

How to register

Peruvian IGV registration runs through SUNAT's online services for nonresidents. Most US SaaS companies that sell at scale into Peru register directly to avoid intermediary withholding on every transaction.

• Where: via SUNAT online services at sunat.gob.pe. Local link: SUNAT (Superintendencia Nacional de Aduanas y de Administración Tributaria).
• What you'll need: US tax ID (EIN), business legal name, expected Peruvian turnover, bank account details, description of digital services.
• Typical timeline: Approximately 30 days from a complete application to SUNAT approval and RUC issuance.
• Cost: Registration is free. No fiscal representative or bank guarantee required for the nonresident simplified regime.

Filing and deadlines

Foreign-supplier IGV returns are filed monthly through SUNAT's online services, due by the dates listed in SUNAT's annual calendar (depends on the last digit of the RUC). Returns are filed in PEN.

• Local Peru filing frequency: Monthly.
• Return due: Between 7th and 16th business day of following month (exact dates set annually by tax ID).
• Payment due: Same as return.

E-invoicing status in Peru

Operador de Servicios Electrónicos (OSE) validates invoices before SUNAT processing; CDR acknowledgement required.

Common mistakes US SaaS makes in Peru

• Assuming the regime is not yet in force. Peruvian digital-services IGV has been mandatory since 1 October 2024. Foreign sellers above-threshold on that date are already in the system.
• Letting intermediary withholding stand at scale. It works for low volumes but creates margin uncertainty. Direct SUNAT registration usually pays for itself above modest revenue.
• Treating B2B and B2C the same. Reverse charge applies for RUC-registered Peruvian buyers.
• Filing in USD. Returns must be in PEN at the SUNAT-published exchange rate.
• Trusting Stripe Tax to handle Peruvian IGV. Stripe collects but you remain the supplier of record. SUNAT registration or withholding compliance is still your obligation.

Frequently asked questions

Selling into the EU? See also: Uruguay · Ecuador · Costa Rica · Iceland.