> ## Documentation Index
> Fetch the complete documentation index at: https://docs.gobl.org/llms.txt
> Use this file to discover all available pages before exploring further.

# 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

### bill/invoice

<Accordion title="#reverse-charge">
  **Filters:**

  * **Tags:** `reverse-charge`

  **Output:**

  * **Note:** Reverse charge: Customer to account for VAT to the relevant tax authority. (reverse-charge)
</Accordion>

## Validation Rules

<AccordionGroup>
  <Accordion title="tax.Identity">
    | Field | Test | Validation Code / Message |
    | - | - | - |
    | `code` | <ul class="gobl-test"><li>Code in \[PE]</li><li>Valid mod-11 RUC</li></ul> | `GOBL-PE-TAX-IDENTITY-01`<br />Invalid Peruvian RUC |
  </Accordion>

  <Accordion title="bill.Invoice">
    | Field | Test | Validation Code / Message |
    | - | - | - |
    | `supplier` | <ul class="gobl-test"><li>Context: regime in \[PE]</li><li>Has tax ID code</li></ul> | `GOBL-PE-BILL-INVOICE-01`<br />Invoice supplier tax ID code required for Peruvian regime |
    | `supplier.tax_id.country` | <ul class="gobl-test"><li>Context: regime in \[PE]</li><li>One of \[PE]</li></ul> | `GOBL-PE-BILL-INVOICE-02`<br />Invoice supplier tax ID country must be PE for Peruvian regime |
  </Accordion>
</AccordionGroup>