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

Canonical: https://trykintsugi.com/sales-tax-guides/latam/peru
Published: July 15, 2026

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.

- **SaaS:** Taxable
- **Digital Goods:** Taxable

## 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 December 1, 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

## 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](/sales-tax-guides/latam).

## 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:

- Confirm you supply digital services to Peruvian consumers.

- Register with SUNAT and obtain a RUC tax ID.

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

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

- 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

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

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

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

- SUNAT — Cronograma de obligaciones mensuales 2026: [https://www.sunat.gob.pe/orientacion/cronogramas/2026/cObligacionMensual2026.html](https://www.sunat.gob.pe/orientacion/cronogramas/2026/cObligacionMensual2026.html)

- Código Tributario — Libro Cuarto, Infracciones y Sanciones: [https://www.sunat.gob.pe/legislacion/codigo/libro4/titulo1.htm](https://www.sunat.gob.pe/legislacion/codigo/libro4/titulo1.htm)

## Frequently Asked Questions

### What is the Peru VAT (IGV) rate in 2026?

A combined 18%, made up of the IGV and a municipal promotion tax (IPM).

### Do foreign digital sellers register for VAT in Peru?

Yes. Since December 1, 2024, non-resident digital providers must register with SUNAT, obtain a RUC, and collect 18% IGV on sales to Peruvian consumers.

### Is SaaS taxable in Peru?

Yes. SaaS and other digital services supplied to Peruvian consumers are taxable at 18%.

### Is there a VAT registration threshold in Peru?

No. The obligation arises from selling to Peruvian consumers, with no monetary threshold.

### How do foreign sellers file VAT in Peru?

Through the monthly Virtual Form 0623 (IGV — Economía Digital), remitted within the first 10 business days of the following month.

### What happens if a foreign seller does not register in Peru?

Peruvian banks and card issuers withhold the 18% IGV on the seller's transactions as a backstop.

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