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

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.

For more detail, see our LATAM tax guides.

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.

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].

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].

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].

1. SUNAT — IGV: concepto, tasa y operaciones gravadas: https://orientacion.sunat.gob.pe/3053-concepto-tasa-y-operaciones-gravadas-igv-empresas

2. Decreto Legislativo 1623 (non-domiciled digital services), El Peruano: https://busquedas.elperuano.pe/dispositivo/NL/2312442-1

3. SUNAT — IGV a los servicios digitales (regime, effective 1 December 2024): https://orientacion.sunat.gob.pe/igv-servicios-digitales

4. SUNAT — Cronograma de obligaciones mensuales 2026: https://www.sunat.gob.pe/orientacion/cronogramas/2026/cObligacionMensual2026.html

5. Código Tributario — Libro Cuarto, Infracciones y Sanciones: https://www.sunat.gob.pe/legislacion/codigo/libro4/titulo1.htm