Source-cited draft: company formation & entity choice for Peru (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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General formation overview
The most common vehicle for SMEs is the Sociedad Anonima Cerrada (SAC), a closely held corporation. Companies are governed by the General Corporations Law (Ley General de Sociedades) and registered with SUNARP, then with SUNAT for the RUC tax number. There is no fixed statutory minimum capital for most companies.
Sociedad Anonima Cerrada (SAC)
Closely held corporation; 2 to 20 shareholders; limited liabilityLey General de Sociedades (Ley 26887) — https://www.bizlatinhub.com/incorporate-sac-peru/
Sociedad Anonima (SA)
Standard corporation; suited to larger companies; mandatory board of directorsLey General de Sociedades (Ley 26887) — https://micontador.pe/constituir-una-sociedad-anonima-sa
Sociedad Comercial de Responsabilidad Limitada (SRL)
Limited liability company; 2 to 20 participants holding participations (not shares)Ley General de Sociedades (Ley 26887) — https://taxsummaries.pwc.com/peru/corporate/corporate-residence
Empresa Individual de Responsabilidad Limitada (EIRL)
Single-owner limited liability enterpriseLey de la Empresa Individual de Responsabilidad Limitada (Decreto Ley 21621) — https://www.gob.pe/26692-constituir-tu-empresa-como-sociedad-por-acciones-cerradas-simplificadas-sacs
Sociedad por Acciones Cerrada Simplificada (SACS)
Simplified closely held corporation incorporated fully online via SUNARP's SID platform, no notary requiredDecreto Legislativo 1409 (SACS) — https://www.gob.pe/26692-constituir-tu-empresa-como-sociedad-por-acciones-cerradas-simplificadas-sacs
Minimum share capital
No fixed legal minimum; capital must be adequate for the activity (often ~S/ 1,000 in practice)Ley General de Sociedades (Ley 26887) — https://www.bizlatinhub.com/incorporate-sac-peru/
Cash capital deposit rule
Cash contributions over S/ 10,000 require a bank deposit receiptLey 30730 (bancarizacion de aportes) — https://lga.pe/constituir-sac-peru-2025/
Step 1 — Name reservation
Reserve the company name at SUNARPSUNARP - Registro de Personas Juridicas — https://lga.pe/constituir-sac-peru-2025/
Step 2 — Public deed
Draft the bylaws (minuta) and elevate to a public deed before a notaryLey General de Sociedades (Ley 26887) — https://www.bizlatinhub.com/incorporate-sac-peru/
Step 3 — SUNARP registration
Register the company in SUNARP's Register of Legal Entities (about 7–10 business days)SUNARP - Registro de Personas Juridicas — https://www.bizlatinhub.com/incorporate-sac-peru/
Step 4 — SUNAT RUC registration
Obtain the RUC tax identification number from SUNAT and elect the tax regimeSUNAT - Registro Unico de Contribuyentes (RUC) — https://www.sunat.gob.pe
Core annual compliance
Annual income tax return, monthly IGV and PLAME filings, electronic accounting books, annual shareholder meeting and ultimate beneficial owner reportingLey General de Sociedades (Ley 26887) and SUNAT obligations — https://taxsummaries.pwc.com/peru/corporate/tax-administration
Ultimate beneficial owner (UBO) declaration
Companies must file a beneficial-ownership affidavit with SUNATDecreto Legislativo 1372 (beneficiario final) — https://nodomiciliados.sunat.gob.pe/en/node/67
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