Peru

Peru applies the IGV (Impuesto General a las Ventas), a value-added tax administered by SUNAT, at a standard rate that combines the IGV itself with the Municipal Promotion Tax (IPM). Businesses and individuals are identified by their RUC (Registro Único de Contribuyentes), an eleven-digit number with a taxpayer type prefix and a mod-11 check digit.

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Base Details

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Tax Categories

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VAT Rates

The IGV is Peru’s value-added tax. The rate charged on invoices always combines the IGV itself with the Municipal Promotion Tax (IPM); both are levied together and shown as a single amount, so GOBL models them as one rate.

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Correction Definitions

Auto-generation of corrective invoices or credit and debit notes is supported.

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Invoice Types

The types of invoices that can be created with a preceding definition:

• credit-note
• debit-note

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Scenarios

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bill/invoice

#reverse-charge

Filters:

• Tags: reverse-charge

Output:

• Note: Reverse charge: Customer to account for VAT to the relevant tax authority. (reverse-charge)

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Validation Rules