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Peru Tax Information

18% IGV

IGV is 18%. Electronic invoicing through SUNAT mandatory. RUC required.

Consulting Services to Invoice

  • Strategy consulting
  • Management consulting
  • Advisory services
  • Workshop facilitation
  • Retainer arrangements
  • Project consulting

Invoice Requirements in Peru

RUC number
Business address
Client RUC
IGV (18%)
Total in PEN

Payment Terms

Net 30 is standard. Milestone payments for large engagements.

Contado15 días30 díasCrédito

Payment Methods in Peru

TransferenciaYapePlinTarjetaEfectivo

Consulting Invoice Tips

  • Include professional credentials
  • Break down phases clearly
  • Document deliverables
  • Consider value-based pricing
  • Reference engagement letter

Frequently Asked Questions

What tax rate applies to consulting invoices in Peru?

Peru has 18% IGV. IGV is 18%. Electronic invoicing through SUNAT mandatory. RUC required.

What payment methods are common for consultings in Peru?

Common payment methods in Peru include: Transferencia, Yape, Plin, Tarjeta, Efectivo. Net 30 is standard. Milestone payments for large engagements.

What should consulting invoices include in Peru?

Your invoice should include: RUC number, Business address, Client RUC, IGV (18%). For consulting services specifically, also include: Strategy consulting, Management consulting, Advisory services.

How should consultants structure invoices?

Include engagement reference, billing period, hours or deliverables, expenses, and payment terms.

Should consultants charge for travel?

Yes, charge 50% of hourly rate for travel or include in project fee. State policy upfront.

What is Peru's IGV rate?

18% on most goods and services. Exports are zero-rated.