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Peru VAT (IGV) Guide for 2026: Rates, Registration & Compliance

Peru's VAT (IGV) is 18%, including the municipal promotion tax. This guide explains registration, the digital-services VAT rules, and monthly filing with SUNAT.

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Key Takeaways

Peru's main consumption tax is the IGV, charged at a combined 18% (IGV plus the municipal IPM), with exports and certain listed goods zero-rated or exempt. Legislative Decree 1623 (August 2024) made non-resident providers of digital services and intermediary platforms collect 18% IGV on sales to Peruvian consumers effective 1 December 2024 — providers register with SUNAT for a RUC with no monetary threshold, and where a provider doesn't register, Peruvian banks and card issuers withhold the tax instead. SaaS, streaming, and other digital services are taxable at 18%.

Taxability Snapshot

SaaS

Taxable

Digital Goods

Taxable

Sales Tax Rates

Peru's main consumption tax is the Impuesto General a las Ventas (IGV), charged at a combined 18% made up of the IGV and a municipal promotion tax (IPM) [1]. Exports and certain listed goods are zero-rated or exempt [1]. The tax authority is SUNAT.

Rate

Applies to

Combined 18%

Most goods, services, digital supplies

Zero 0%

Exports and certain listed basic goods

For more detail, see our LATAM tax guides.

Registration or Nexus Threshold

Legislative Decree 1623, published in August 2024, made non-resident providers of digital services and intermediary platforms collect 18% IGV on sales to Peruvian consumers, with collection effective from 1 December 2024 [2][3]. Providers register with SUNAT for a tax ID (RUC); there is no monetary threshold, and where a provider does not register, Peruvian banks and card issuers withhold the tax [2][3].

How to register for Peruvian VAT on digital services:

  1. Confirm you supply digital services to Peruvian consumers.

  2. Register with SUNAT and obtain a RUC tax ID.

  3. Charge 18% IGV on business-to-consumer sales.

  4. File the monthly digital-economy return (Virtual Form 0623).

  5. Remit within the first 10 business days of the following month.

Filing Frequency & Deadlines

Non-resident digital providers file the monthly Virtual Form 0623 and remit within the first 10 business days of the month after the customer pays [3][4]. Providers that do not register are collected through payment-intermediary withholding instead [3].

Exemptions

Exports are zero-rated, and certain agricultural and listed basic goods are exempt [1]. SaaS, streaming, and other digital services supplied to Peruvian consumers are taxable at 18% [3].

Penalties

Non-compliance falls under the Tax Code's infraction regime, with fines linked to the tax reference unit (UIT) and to the tax omitted, plus late-payment interest [5].

Sources

  1. SUNAT — IGV: concepto, tasa y operaciones gravadas

  2. Decreto Legislativo 1623 (non-domiciled digital services), El Peruano

  3. SUNAT — IGV a los servicios digitales (regime, effective 1 December 2024)

  4. SUNAT — Cronograma de obligaciones mensuales 2026

  5. Código Tributario — Libro Cuarto, Infracciones y Sanciones

Frequently Asked Questions

Peru IGV Calculator

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Peru · IGV
IGV rate

Rates as of August 2026. Source: SUNAT: IGV rate (opens in a new tab); SUNAT: 2026 restaurant and hotel rate (opens in a new tab).

Peru · General rate

18%

IGV rate

The price entered

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This is an estimate. Whether a sale is taxable, and at which rate, depends on what you sell, who you sell to and where it's supplied. If you intend to rely on these rates, please use the Kintsugi platform.