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.

Base Details

Key	Value
Tax Country Code	`PE`
Currency	`PEN`
Base Time Zone	`America/Lima`

Tax Categories

Code	Name	Title
`VAT`	VAT	Value Added Tax

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.

Rate	Keys	Name	Percents	Description
`general`	`standard`	General Rate	18.0%	Standard rate for most goods and services, combining the
IGV and the IPM. The internal split between the two is
set by law year to year (16% + 2% until 2025, recomposed
annually by Ley 32387 from 2026); the 18% total charged
on invoices does not change.

Correction Definitions

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

Invoice Types

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

credit-note
debit-note

Scenarios

Scenarios attach notes and extensions to a document when its filters match. Read more about scenarios.

bill/invoice

Tags	Categories	Output
`reverse-charge`	`VAT`	`{ “note”: { “cat”: “VAT”, “key”: “reverse-charge”, “text”: “Reverse charge: Customer to account for VAT to the relevant tax authority.” } }`

Validation Rules

Validation rules check each struct against a set of assertions and report any failures with a unique code and message. Read more about validation.

tax.Identity

Field	Test	Validation Code / Message
`code`	Code in [PE] Valid mod-11 RUC	`GOBL-PE-TAX-IDENTITY-01` Invalid Peruvian RUC

bill.Invoice

Field	Test	Validation Code / Message
`supplier`	Context: regime in [PE] Has tax ID code	`GOBL-PE-BILL-INVOICE-01` Invoice supplier tax ID code required for Peruvian regime
`supplier.tax_id.country`	Context: regime in [PE] One of [PE]	`GOBL-PE-BILL-INVOICE-02` Invoice supplier tax ID country must be PE for Peruvian regime

Overview

Use Cases

Quick Start

Tax Regimes

Addons

Catalogues

Schemas (Draft 0)

Base Details

Tax Categories

VAT Rates

Correction Definitions

Invoice Types

Scenarios

Validation Rules

​Base Details

​Tax Categories

​VAT Rates

​Correction Definitions

​Invoice Types

​Scenarios

​Validation Rules

Base Details

Tax Categories

VAT Rates

Correction Definitions

Invoice Types

Scenarios

Validation Rules