Prepare, review, or classify transactions for a Peru IGV (Impuesto General a las Ventas) return or advise on Peruvian VAT registration, filing, and SUNAT compliance.
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Standard rate
18% (16% IGV + 2% IPM)
IGV component of standard rate
16%TUO de la Ley del IGV — Decreto Supremo 055-99-EF
IPM (Impuesto de Promoción Municipal) component
2%TUO de la Ley del IGV — Decreto Supremo 055-99-EF
Reduced rate
For the 2026 fiscal year, MYPEs within the restaurant and hotel sector (revenues ≤ 1,700 UIT and core business ≥ 70%) qualify for a consolidated reduced rate of 10.5% (8% VAT + 2.5% IPM)Ley N.° 32219
Zero rate
0% (exports of goods and services)
Exempt supplies
Financial services, insurance, medical services, education, residential rent (some), basic foodstuffs (Apéndice I), agricultural goods, international transportApéndice I — LIGV
Registration threshold
No general threshold — any business making taxable supplies must register; however Nuevo RUS and RER for small businesses have simplified obligations
Currency
PEN (Peruvian Sol — S/)
Return form
PDT 621 — Declaración Mensual de IGV — Renta 3ra Categoría
Filing frequency
Monthly
Reviewed against the cited tax authorities by Maria Clemencia Valverde Rios on 2026-06-29. Items flagged for further clarification are tracked separately and excluded here. This block is generated from verified
skill_facts— edit the facts, not the prose.
Quick reference
| Field | Value |
|---|---|
| Country | Peru (República del Perú) |
| Tax | IGV — Impuesto General a las Ventas (18% = 16% IGV + 2% IPM — Impuesto de Promoción Municipal) |
| Currency | PEN (Peruvian Sol — S/) |
| Standard rate | 18% (16% IGV + 2% IPM) |
| Reduced rate | None (single 18% rate in general) |
| Zero rate | 0% (exports of goods and services) |
| Exempt | Financial services, insurance, medical services, education, residential rent (some), basic foodstuffs (Apéndice I), agricultural goods, international transport |
| Registration threshold | No general threshold — any business making taxable supplies must register; however Nuevo RUS and RER for small businesses have simplified obligations |
| Tax authority | SUNAT (Superintendencia Nacional de Aduanas y de Administración Tributaria) |
| Filing portal | SUNAT Operaciones en Línea (SOL) — https://www.sunat.gob.pe |
| Return form | PDT 621 — Declaración Mensual de IGV — Renta 3ra Categoría |
| Filing frequency | Monthly |
| Deadline | Varies by RUC last digit (8th–22nd of following month per SUNAT calendar) |
| e-Invoice | CPE (Comprobante de Pago Electrónico) mandatory for most businesses (factura electrónica, boleta electrónica) |
| RUC | Registro Único de Contribuyentes — 11-digit Peruvian taxpayer ID |
| Contributor | Open Accountants Community |
| Validated by | Verified by Maria Clemencia Valverde Rios (CPA) on 2026-06-29 |
| Skill version | 2.0 |
Key PDT 621 fields
| Field | Meaning |
|---|---|
| Casilla 100 | Net taxable sales (base imponible ventas) |
| Casilla 105 | IGV on sales (débito fiscal) |
| Casilla 107 | Export sales (0%) |
| Casilla 109 | Exempt sales |
| Casilla 120 | Net taxable purchases |
| Casilla 125 | IGV on purchases (crédito fiscal) |
| Casilla 140 | Retenciones y percepciones a favor |
| Casilla 189 | IGV payable (105 − 125 − 140; if positive) |
| Casilla 190 | Saldo a favor (excess credit c/f) |
Conservative defaults
| Ambiguity | Default |
|---|---|
| Unknown rate on a sale | 18% standard |
| Unknown whether Apéndice I exempt | 18% until confirmed in exempt list |
| Unknown whether export documentation complete | Treat as domestic 18% |
| Unknown business-use % (vehicle, phone, home) | 0% input credit |
| Unknown whether CPE (e-invoice) issued | No input credit until confirmed |
| Foreign digital service (B2B) | 18% — foreign provider registers under SUNAT simplified scheme (from 2024) |
| Nuevo RUS supplier | No IGV credit (they do not charge IGV) |
Red flag thresholds
| Threshold | Value |
|---|---|
| HIGH single transaction | S/ 100,000 |
| HIGH tax delta on single conservative default | S/ 18,000 |
| MEDIUM counterparty concentration | >40% of output or input |
| MEDIUM conservative default count | >4 per return |
| LOW absolute net IGV position | S/ 200,000 |
Before starting any Peru IGV work, obtain:
Banking and financial services suppliers
| Supplier | Typical description | IGV rate | Input credit |
|---|---|---|---|
| BCP (Banco de Crédito del Perú) | Bank fees, wire transfers | Exempt | No |
| BBVA Perú | Account maintenance, loans | Exempt | No |
| Interbank | Commercial banking fees | Exempt | No |
| Scotiabank Perú | Business banking | Exempt | No |
| BanBif | Corporate banking | Exempt | No |
| Yape (BCP) | Mobile payments | Exempt (payment service) | No |
| Plin (Interbank/BBVA/Scotiabank) | P2P payments | Exempt | No |
| VisaNet Perú | Card processing | 18% | Yes |
| Niubiz (VisaNet renamed) | POS terminal | 18% | Yes |
| Culqi | Digital payment gateway | 18% | Yes |
Electricity and utilities suppliers
| Supplier | Typical description | IGV rate | Input credit |
|---|---|---|---|
| Luz del Sur (Enel) | Electricidad — Lima Sur | 18% | Yes (business) |
| Enel Distribución Perú (formerly Edelnor) | Electricity — Lima Norte | 18% | Yes (business) |
| Hidrandina | Electricity — La Libertad/Ancash | 18% | Yes (business) |
| Electrosur | Electricity — Tacna/Moquegua | 18% | Yes |
| SEDAPAL | Water — Lima | 18% | Yes (business) |
| Gas Natural Fenosa (Cálidda) | Natural gas — Lima | 18% | Yes |
Telecommunications suppliers
| Supplier | Typical description | IGV rate | Input credit |
|---|---|---|---|
| Entel Perú | Mobile, broadband | 18% | Yes (business use) |
| Movistar Perú (Telefónica) | Mobile, fixed, ADSL | 18% | Yes (business use) |
| Claro Perú | Mobile, internet, TV | 18% | Yes (business use) |
| Bitel | Mobile — budget carrier | 18% | Yes |
| Win (Winncompany) | Fiber internet — Lima | 18% | Yes |
Transport and travel suppliers
| Supplier | Typical description | IGV rate | Input credit |
|---|---|---|---|
| LATAM Perú | Domestic flights | 18% | Yes |
| LATAM Perú | International flights | 0% (export) | No |
| Sky Airline Perú | Domestic | 18% | Yes |
| Star Perú | Domestic regional | 18% | Yes |
| Metropolitano (Lima BRT) | Bus rapid transit | Exempt | No |
| Metro de Lima (líneas 1, 2) | Metro | Exempt | No |
| Uber Perú | Ride-hailing | 18% | Yes (business use) |
| InDriver Perú | Ride-hailing | 18% | Yes |
| Cruz del Sur (intercity bus) | Long-distance bus | Exempt | No |
Logistics and courier suppliers
| Supplier | Typical description | IGV rate | Input credit |
|---|---|---|---|
| Olva Courier | Domestic courier | 18% | Yes |
| Urbano Express | Domestic courier | 18% | Yes |
| DHL Perú | International courier | 0% (export) / 18% (domestic) | Yes |
| FedEx Perú | International courier | 0% / 18% | Yes |
| MiBanco (business loan) | Financial service | Exempt | No |
| Serpost | State postal | 18% | Yes |
Fuel suppliers
| Supplier | Typical description | IGV rate | Input credit |
|---|---|---|---|
| Primax | Fuel stations | 18% (+ ISC impuesto selectivo) | Yes (business vehicles) |
| Pecsa (Petroperú) | Fuel | 18% | Yes |
| Repsol Perú | Fuel, lubricants | 18% | Yes |
Retail and office supplies suppliers
| Supplier | Typical description | IGV rate | Input credit |
|---|---|---|---|
| Wong / Metro (Cencosud) | Supermarket — mixed | 18% / exempt food mix | Partial |
| Plaza Vea (InRetail) | Supermarket | 18% / exempt mix | Partial |
| Tottus (Falabella) | Supermarket | 18% / exempt mix | Partial |
| Sodimac Perú | Hardware, home | 18% | Yes |
| Office Depot Perú | Office supplies | 18% | Yes |
| Falabella Perú (retail) | Department store | 18% | Yes |
Software and digital services suppliers
| Supplier | Typical description | IGV rate | Input credit |
|---|---|---|---|
| Contasimple Perú | Cloud accounting | 18% | Yes |
| Alegra Perú | Invoicing, accounting | 18% | Yes |
| Facturador SUNAT | Free SUNAT e-invoice tool | Free — no IGV | N/A |
| Efact (OSE provider) | CPE electronic issuance | 18% | Yes |
| Microsoft Perú (Azure, M365) | Cloud — B2B | 18% (SUNAT-registered foreign) | Yes |
| Google Perú (Workspace, Ads) | Digital — B2B | 18% (SUNAT-registered) | Yes |
| Zoom Perú | Video — B2B | 18% | Yes |
| AWS Perú | Cloud — B2B | 18% | Yes |
Professional services suppliers
| Supplier | Typical description | IGV rate | Input credit |
|---|---|---|---|
| CPC (Contador Público Colegiado) | Accounting, audit, tax | 18% | Yes |
| Estudio de abogados | Legal | 18% | Yes |
| Agencia de publicidad | Advertising | 18% | Yes |
| Consultora empresarial | Management consulting | 18% | Yes |
| Notaría | Notarial services | 18% | Yes |
Insurance suppliers
| Supplier | Typical description | IGV rate | Input credit |
|---|---|---|---|
| Rimac Seguros | All lines | Exempt | No |
| Pacífico Seguros | Business, health | Exempt | No |
| La Positiva | Property, motor | Exempt | No |
| Mapfre Perú | All lines | Exempt | No |
Scenario: Lima IT firm issues Factura Electrónica to Peruvian corporate.
Bank statement line (BCP format):
Fecha : 15/04/2025
Operación : Abono — Transferencia Interbancaria
Descripción : EMPRESA TECH SAC — FACT ELEC B001-00004123 HONORARIOS TI
Importe : +S/ 590.000,00
Saldo : S/ 2.590.000,00
Working:
Scenario: Peruvian software firm exports SaaS to US client — USD wire.
Bank statement line (BBVA Perú format):
Fecha : 20/04/2025
Tipo : Abono — Transferencia Internacional
Descripción : TECH CORP USA — SOFTWARE LICENSE Q1 2025
Importe : +S/ 1.850.000,00 (USD 500.000)
Working:
Scenario: Lima office — Luz del Sur bill for April 2025.
Bank statement line (Interbank format):
Fecha : 25/04/2025
Tipo : Débito — Pago de Servicios
Descripción : LUZ DEL SUR SAA — SUMINISTRO 1234567 ABR 2025
Importe : -S/ 47.200,00
Working:
Scenario: Company contracts construction services — subject to SPOT detracción.
Bank statement line (Scotiabank format):
Fecha : 05/04/2025
Tipo : Cargo — Depósito Detracción
Descripción : DETRACCION CONST SERV — BANCO NACION CTA DETR 00-12345
Importe : -S/ 60.000,00
Working:
Scenario: Small supplier (Nuevo RUS) provides printing services.
Bank statement line (BCP format):
Fecha : 12/04/2025
Tipo : Débito — Transferencia
Descripción : IMPRENTA RAPIDEZ — BOLETA VENTA 001-00001234
Importe : -S/ 3.500,00
Working:
Monthly return summary table
| Item | Net (PEN) | IGV (PEN) |
|---|---|---|
| Domestic taxable sales | 2,000,000 | 360,000 |
| Export sales (0%) | 500,000 | 0 |
| Exempt sales (Apéndice I) | 200,000 | 0 |
| Total Output | 2,700,000 | 360,000 |
| Input IGV on purchases | 1,200,000 | 216,000 |
| Retenciones received | — | 25,000 |
| Total Input | 241,000 | |
| Net IGV payable | 119,000 |
Rate assignment:
Input credit:
Filing mechanics:
Tier 2 catalogue
| Item | Why unknowable | What to ask |
|---|---|---|
| Apéndice I exemption | List is specific — product must be exactly named | "What is the product HS code/description? Need to match against Apéndice I list." |
| Fuel — business vs personal | IGV credit only for business vehicles | "Is vehicle in company's name? What % business use?" |
| SPOT detracción obligation | Complex — depends on sector, amount, and type | "What is the service/goods type and contract amount? Escalate to CPC." |
| Supplier regime | Nuevo RUS (no credit) vs Régimen MYPE Tributario (credit OK) | "Confirm supplier's SUNAT regime from SOL portal." |
| Export qualification | Service must be consumed outside Peru | "Client location and evidence of offshore consumption?" |
| Mixed residential/commercial | Residential rent exempt; commercial 18% | "Is the property lease for residential or commercial use?" |
Columns: Date | Supplier/Customer | RUC | CPE Series/No. | CPE Type | Net (PEN) | IGV 18% (PEN) | In/Out | Export? | Exempt? | Detracción? | Tier 2 flag | Notes
Tab structure:
Output_Sales — CPE issued (facturas electrónicas)Input_Purchases — CPE receivedRetenciones_Percepciones — withholding creditsPDT621_Summary — monthly return totalsTier2_Items — awaiting client responseFecha : 15/04/2025
Operación : Abono — Transferencia Interbancaria
Descripción : COMPANY NAME — FACT B001-00004123
Importe : +S/ 590.000,00
Saldo : S/ 2.590.000,00
15/04/2025 | TRANSFER CREDIT | COMPANY NAME | +590,000.00 | BAL: 2,590,000.00
When client cannot provide CPEs for all transactions:
Reference material
| Resource | Reference |
|---|---|
| SUNAT SOL (filing, CPE) | https://www.sunat.gob.pe |
| SUNAT — Apéndice I (exempt goods) | sunat.gob.pe — Texto Único Ordenado LIGV |
| PDT 621 instructions | SUNAT website — formularios virtuales |
| SPOT (Detracciones) guidance | SUNAT — Spot normativa |
| TUO de la Ley del IGV | Decreto Supremo 055-99-EF (as amended) |
| CPE technical specifications | SUNAT — comprobantes de pago electrónicos |
This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.
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Review status
Accountant-reviewed
Reviewed by a named licensed practitioner against the stated sources, as general reference material.
Accountant-reviewed
Reviewed by Maria Clemencia Valverde Rios · 29 June 2026
A named accountant reviewed this complete Guide version within the stated scope. It is not a guarantee.
View review record →Other Peru computations in the OpenAccountants Tax Library.
Filing deadline
Varies by RUC last digit (first twelve business days of the following month per SUNAT calendar)Art. 29 DS Nº 135-99-EF
RUC (taxpayer ID) format
Registro Único de Contribuyentes — 11-digit Peruvian taxpayer ID
Foreign digital service (B2B) default treatment
the Peruvian entity must self-assess 18% VAT for inbound services and withhold 30% Income Tax on the gross foreign invoice.TUO LIR Art 56°, j)
LOW absolute net IGV position
monthly tax payable is determined by deducting the Input Tax (Credit) from the Output Tax (Gross IGV).TUO Ley IGV Art. 11
Casilla 189 — IGV payable formula
105 − 125 − 140; if positiveRS N° 076 -2020 SUNAT
SPOT detracción rate — construction services
4%Art. 13 RS N° 183-2004 SUNAT
International flights IGV rate
0% (export)
IGV retenciones (withholding) rate
If the transaction exceeds S/. 700, a 3% withholding by designated agents applies, which offsets the tax liability.art 3 RS N°037-2002 SUNAT
IGV percepciones (advance) rate
3.5%,5 or 10% on imports (depending on the importer's risk profile and asset condition) and 1% on fuel — credit against payableArt 19 Ley N.° 29173
Boleta de Venta input credit cap
taxpayers under the MYPE or GENERAL income tax regimens may deduct as a cost or expense those boletas de venta issued exclusively by taxpayers under the simplified regimen NUEVO RUS, up to a limit of 6% of the total value of purchases supported by invoices recorded in the purchase ledger (Registro de compras), provided that such deduction does not exceed 200 UIT per fiscal year.TUO LIR Art. 37
IGV-inclusive back-calculation
Net = Total ÷ 1.18 | IGV = Total − Net
Legal basis — TUO de la Ley del IGV
Decreto Supremo 055-99-EF (as amended)Decreto Supremo 055-99-EF
Input credit on Nuevo RUS / Boleta de Venta
No credit on Boleta de Venta (B2C receipt) or Nuevo RUS suppliers
Quick reference
| Field | Value | |---|---| | Country | Peru (República del Perú) | | Tax | IGV — Impuesto General a las Ventas (18% = 16% IGV + 2% IPM — Impuesto de Promoción Municipal) | | Currency | PEN (Peruvian Sol — S/) | | Standard rate | 18% (16% IGV + 2% IPM) | | Reduced rate | None (single 18% rate in general) | | Zero rate | 0% (exports of goods and services) | | Exempt | Financial services, insurance, medical services, education, residential rent (some), basic foodstuffs (Apéndice I), agricultural goods, international transport | | Registration threshold | No general threshold — any business making taxable supplies must register; however Nuevo RUS and RER for small businesses have simplified obligations | | Tax authority | SUNAT (Superintendencia Nacional de Aduanas y de Administración Tributaria) | | Filing portal | SUNAT Operaciones en Línea (SOL) — https://www.sunat.gob.pe | | Return form | PDT 621 — Declaración Mensual de IGV — Renta 3ra Categoría | | Filing frequency | Monthly | | Deadline | Varies by RUC last digit (8th–22nd of following month per SUNAT calendar) | | e-Invoice | CPE (Comprobante de Pago Electrónico) mandatory for most businesses (factura electrónica, boleta electrónica) | | RUC | Registro Único de Contribuyentes — 11-digit Peruvian taxpayer ID | | Contributor | Open Accountants Community | | Validated by | Verified by Maria Clemencia Valverde Rios (CPA) on 2026-06-29 | | Skill version | 2.0 |
Key PDT 621 fields
| Field | Meaning | |---|---| | Casilla 100 | Net taxable sales (base imponible ventas) | | Casilla 105 | IGV on sales (débito fiscal) | | Casilla 107 | Export sales (0%) | | Casilla 109 | Exempt sales | | Casilla 120 | Net taxable purchases | | Casilla 125 | IGV on purchases (crédito fiscal) | | Casilla 140 | Retenciones y percepciones a favor | | Casilla 189 | IGV payable (105 − 125 − 140; if positive) | | Casilla 190 | Saldo a favor (excess credit c/f) |
Conservative defaults
| Ambiguity | Default | |---|---| | Unknown rate on a sale | 18% standard | | Unknown whether Apéndice I exempt | 18% until confirmed in exempt list | | Unknown whether export documentation complete | Treat as domestic 18% | | Unknown business-use % (vehicle, phone, home) | 0% input credit | | Unknown whether CPE (e-invoice) issued | No input credit until confirmed | | Foreign digital service (B2B) | 18% — foreign provider registers under SUNAT simplified scheme (from 2024) | | Nuevo RUS supplier | No IGV credit (they do not charge IGV) |
Red flag thresholds
| Threshold | Value | |---|---| | HIGH single transaction | S/ 100,000 | | HIGH tax delta on single conservative default | S/ 18,000 | | MEDIUM counterparty concentration | >40% of output or input | | MEDIUM conservative default count | >4 per return | | LOW absolute net IGV position | S/ 200,000 |
Refuse and escalate to a CPC
Prorrata del crédito fiscal (partial exemption for mixed businesses); IGV on real estate / first sale of construction; Sistema de Pago de Obligaciones Tributarias (SPOT / detracciones) — complex for certain sectors; IGV retenciones as an agent (retención agent obligations); IGV percepciones (advance IGV collection — fuel, imports); Export IGV refund (drawback / recuperación anticipada); Free trade zones (Zonas Francas de Tacna, etc.); Non-resident digital service compliance (newer 2024 rules — complex)
Banking and financial services suppliers
| Supplier | Typical description | IGV rate | Input credit | |---|---|---|---| | BCP (Banco de Crédito del Perú) | Bank fees, wire transfers | Exempt | No | | BBVA Perú | Account maintenance, loans | Exempt | No | | Interbank | Commercial banking fees | Exempt | No | | Scotiabank Perú | Business banking | Exempt | No | | BanBif | Corporate banking | Exempt | No | | Yape (BCP) | Mobile payments | Exempt (payment service) | No | | Plin (Interbank/BBVA/Scotiabank) | P2P payments | Exempt | No | | VisaNet Perú | Card processing | 18% | Yes | | Niubiz (VisaNet renamed) | POS terminal | 18% | Yes | | Culqi | Digital payment gateway | 18% | Yes |
Electricity and utilities suppliers
| Supplier | Typical description | IGV rate | Input credit | |---|---|---|---| | Luz del Sur (Enel) | Electricidad — Lima Sur | 18% | Yes (business) | | Enel Distribución Perú (formerly Edelnor) | Electricity — Lima Norte | 18% | Yes (business) | | Hidrandina | Electricity — La Libertad/Ancash | 18% | Yes (business) | | Electrosur | Electricity — Tacna/Moquegua | 18% | Yes | | SEDAPAL | Water — Lima | 18% | Yes (business) | | Gas Natural Fenosa (Cálidda) | Natural gas — Lima | 18% | Yes |
Telecommunications suppliers
| Supplier | Typical description | IGV rate | Input credit | |---|---|---|---| | Entel Perú | Mobile, broadband | 18% | Yes (business use) | | Movistar Perú (Telefónica) | Mobile, fixed, ADSL | 18% | Yes (business use) | | Claro Perú | Mobile, internet, TV | 18% | Yes (business use) | | Bitel | Mobile — budget carrier | 18% | Yes | | Win (Winncompany) | Fiber internet — Lima | 18% | Yes |
Transport and travel suppliers
| Supplier | Typical description | IGV rate | Input credit | |---|---|---|---| | LATAM Perú | Domestic flights | 18% | Yes | | LATAM Perú | International flights | 0% (export) | No | | Sky Airline Perú | Domestic | 18% | Yes | | Star Perú | Domestic regional | 18% | Yes | | Metropolitano (Lima BRT) | Bus rapid transit | Exempt | No | | Metro de Lima (líneas 1, 2) | Metro | Exempt | No | | Uber Perú | Ride-hailing | 18% | Yes (business use) | | InDriver Perú | Ride-hailing | 18% | Yes | | Cruz del Sur (intercity bus) | Long-distance bus | Exempt | No |
Logistics and courier suppliers
| Supplier | Typical description | IGV rate | Input credit | |---|---|---|---| | Olva Courier | Domestic courier | 18% | Yes | | Urbano Express | Domestic courier | 18% | Yes | | DHL Perú | International courier | 0% (export) / 18% (domestic) | Yes | | FedEx Perú | International courier | 0% / 18% | Yes | | MiBanco (business loan) | Financial service | Exempt | No | | Serpost | State postal | 18% | Yes |
Fuel suppliers
| Supplier | Typical description | IGV rate | Input credit | |---|---|---|---| | Primax | Fuel stations | 18% (+ ISC impuesto selectivo) | Yes (business vehicles) | | Pecsa (Petroperú) | Fuel | 18% | Yes | | Repsol Perú | Fuel, lubricants | 18% | Yes |
Retail and office supplies suppliers
| Supplier | Typical description | IGV rate | Input credit | |---|---|---|---| | Wong / Metro (Cencosud) | Supermarket — mixed | 18% / exempt food mix | Partial | | Plaza Vea (InRetail) | Supermarket | 18% / exempt mix | Partial | | Tottus (Falabella) | Supermarket | 18% / exempt mix | Partial | | Sodimac Perú | Hardware, home | 18% | Yes | | Office Depot Perú | Office supplies | 18% | Yes | | Falabella Perú (retail) | Department store | 18% | Yes |
Software and digital services suppliers
| Supplier | Typical description | IGV rate | Input credit | |---|---|---|---| | Contasimple Perú | Cloud accounting | 18% | Yes | | Alegra Perú | Invoicing, accounting | 18% | Yes | | Facturador SUNAT | Free SUNAT e-invoice tool | Free — no IGV | N/A | | Efact (OSE provider) | CPE electronic issuance | 18% | Yes | | Microsoft Perú (Azure, M365) | Cloud — B2B | 18% (SUNAT-registered foreign) | Yes | | Google Perú (Workspace, Ads) | Digital — B2B | 18% (SUNAT-registered) | Yes | | Zoom Perú | Video — B2B | 18% | Yes | | AWS Perú | Cloud — B2B | 18% | Yes |
Professional services suppliers
| Supplier | Typical description | IGV rate | Input credit | |---|---|---|---| | CPC (Contador Público Colegiado) | Accounting, audit, tax | 18% | Yes | | Estudio de abogados | Legal | 18% | Yes | | Agencia de publicidad | Advertising | 18% | Yes | | Consultora empresarial | Management consulting | 18% | Yes | | Notaría | Notarial services | 18% | Yes |
Insurance suppliers
| Supplier | Typical description | IGV rate | Input credit | |---|---|---|---| | Rimac Seguros | All lines | Exempt | No | | Pacífico Seguros | Business, health | Exempt | No | | La Positiva | Property, motor | Exempt | No | | Mapfre Perú | All lines | Exempt | No |
Monthly return summary table
| Item | Net (PEN) | IGV (PEN) | |---|---|---| | Domestic taxable sales | 2,000,000 | 360,000 | | Export sales (0%) | 500,000 | 0 | | Exempt sales (Apéndice I) | 200,000 | 0 | | Total Output | 2,700,000 | 360,000 | | Input IGV on purchases | 1,200,000 | 216,000 | | Retenciones received | — | 25,000 | | Total Input | | 241,000 | | **Net IGV payable** | | **119,000** |
Tier 2 catalogue
| Item | Why unknowable | What to ask | |---|---|---| | Apéndice I exemption | List is specific — product must be exactly named | "What is the product HS code/description? Need to match against Apéndice I list." | | Fuel — business vs personal | IGV credit only for business vehicles | "Is vehicle in company's name? What % business use?" | | SPOT detracción obligation | Complex — depends on sector, amount, and type | "What is the service/goods type and contract amount? Escalate to CPC." | | Supplier regime | Nuevo RUS (no credit) vs Régimen MYPE Tributario (credit OK) | "Confirm supplier's SUNAT regime from SOL portal." | | Export qualification | Service must be consumed outside Peru | "Client location and evidence of offshore consumption?" | | Mixed residential/commercial | Residential rent exempt; commercial 18% | "Is the property lease for residential or commercial use?" |
Reference material
| Resource | Reference | |---|---| | SUNAT SOL (filing, CPE) | https://www.sunat.gob.pe | | SUNAT — Apéndice I (exempt goods) | sunat.gob.pe — Texto Único Ordenado LIGV | | PDT 621 instructions | SUNAT website — formularios virtuales | | SPOT (Detracciones) guidance | SUNAT — Spot normativa | | TUO de la Ley del IGV | Decreto Supremo 055-99-EF (as amended) | | CPE technical specifications | SUNAT — comprobantes de pago electrónicos |
Rendered from the canonical facts model · facts last reviewed Jun 29, 2026. General reference only — confirm with a qualified professional before acting.
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