How to invoice in Peru
SUNAT validates every Peruvian business invoice, which is a factura electrónica: a digitally-signed XML document (Comprobante de Pago Electrónico) issued through SUNAT's Electronic Issuance System (SEE). It must show both parties' RUC numbers, a unique series and correlative number, the taxable base, and the IGV stated separately. Any paper or PDF is only a visual representation of the electronic voucher; facturas are used for B2B (RUC-to-RUC) while boletas de venta cover final consumers.
| Peru at a glance | Detail |
|---|---|
| Currency | PEN (PEN) |
| Standard IGV | 18% |
| Tax ID | RUC |
| Paper size | A4 |
| Typical terms | Net 30 |
| E-invoicing | Mandatory — live |
Tax ID format: An 11-digit RUC issued by SUNAT: legal entities begin with 20 (e.g. 20123456789), individuals and sole traders with 10 (e.g. 10123456789); the last digit is a check digit..
What Peruvian invoices must include
- The word “Invoice” and a unique, sequential invoice number
- The issue date (and the supply date if it differs)
- Your business name, address and RUC
- The client's name and address (and their RUC where the local rules require it)
- A clear description and quantity for each line
- The net amount per IGV rate, the rate(s) applied and the IGV amount
- The total payable, in PEN
- Payment terms, the due date and how to pay (bank name and account number or IBAN)
- RUC of both issuer and client
- Invoice series and correlative number (e.g. F001-00001234)
- SUNAT-assigned document type and CPE hash/authorization
- Detracción (SPOT) or withholding details where applicable
IGV notes
Invoice Forever offers ready-made Peruvian IGV notes such as:
- IGV 18% applied as shown. Since 1 January 2026 the 18% comprises 14% IGV plus 4% Impuesto de Promoción Municipal (Law 32387); the combined rate is unchanged.
- Exportación de servicios — zero-rated for IGV (0%).
- Operation subject to IGV detracción (SPOT) / withholding where applicable.
E-invoicing in Peru
E-invoicing through SUNAT's Electronic Issuance System (SEE) is mandatory for all taxpayers except those in the Nuevo RUS simplified regime. The rollout began in 2014 with large taxpayers, and the last income band was designated in 2022 (facturas from 1 April 2022, boletas from 1 June 2022). Since 5 January 2023, issuers have up to three calendar days after the issue date to send each factura and linked note to SUNAT or an OSE. Since 1 June 2026 (RS 000075-2026/SUNAT), new businesses registering for a RUC under the General, RER or MYPE Tributario regime must issue electronically from the day they register.
Invoice Forever can export a structured EN 16931 (UBL) e-invoice alongside the PDF (beta) — the format most of these mandates are built on. You still send it via your own access point, and some countries require their own national format.
Verified 11 September 2026 against the source. E-invoicing rules are changing quickly, so always confirm the current position with the Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT) before you rely on it. This page is general guidance, not tax advice.
Payment terms in Peru
B2B payment terms in Peru commonly run 30 to 60 days, though many domestic deals settle sooner or in advance. Note that certain services fall under the SPOT detracción regime, requiring the buyer to deposit part of the payment into the supplier's Banco de la Nación account.
Questions about invoicing in Peru
The standard IGV rate is 18%. Since 1 January 2026 this is made up of 14% general sales tax plus a 4% Impuesto de Promoción Municipal (IPM) under Law 32387 — the combined 18% total is unchanged. It applies to most goods and services; exports of services are zero-rated.
Yes. Every business must have an 11-digit RUC from SUNAT to issue valid facturas, and both the issuer's and the client's RUC must appear on a B2B invoice.
Yes, for almost all taxpayers. Everyone outside the Nuevo RUS simplified regime must issue CPE through SEE as signed XML and send each factura to SUNAT or an OSE within three calendar days of the issue date. Since 1 June 2026, new businesses must issue electronically from the day they register.
Make an invoice for Peru, free.
PEN and 18% IGV already set, on A4 paper. No signup, no watermark.