Peru VAT

Peru implemented Value Added Tax (Impuesto General a las Ventas (IGV)) in August 1991. VAT is operated by the General Tax and Customs Administration Authority (SUNAT). The rules governing the indirect tax are contained within the Unique Ordered Text of the Law on VAT and Excise Duties (Texto único ordenado de la ley del impuesto general a las ventas e impuesto selectivo al consumo)

Business must register if providing taxable supplies. This includes non-incorporated businesses if providing the supplies on a regular basis. Taxable supplies include:

• Supply of movable and immovable goods
• Supply of intangible goods
• Imported goods
• Services providing by foreign service providers
• New real estate and construction services

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