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Peru Tax Information

18% IGV

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

Freelancer Services to Invoice

  • Hourly consulting
  • Project-based work
  • Retainer agreements
  • Milestone billing
  • Rush/priority fees

Invoice Requirements in Peru

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

Payment Terms

Net 14 or Net 30 is standard. Consider 25-50% deposits for larger projects.

Contado15 días30 díasCrédito

Payment Methods in Peru

TransferenciaYapePlinTarjetaEfectivo

Freelancer Invoice Tips

  • Always use a unique invoice number
  • Clearly state payment terms upfront
  • Include detailed breakdown of work
  • Add late payment fees
  • Keep copies for tax purposes

Frequently Asked Questions

What tax rate applies to freelancer invoices in Peru?

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

What payment methods are common for freelancers in Peru?

Common payment methods in Peru include: Transferencia, Yape, Plin, Tarjeta, Efectivo. Net 14 or Net 30 is standard. Consider 25-50% deposits for larger projects.

What should freelancer invoices include in Peru?

Your invoice should include: RUC number, Business address, Client RUC, IGV (18%). For freelancer services specifically, also include: Hourly consulting, Project-based work, Retainer agreements.

How do I invoice for hourly freelance work?

List each task with hours worked and hourly rate. Include dates and detailed descriptions.

Should I charge a deposit as a freelancer?

Yes, especially for larger projects. A 25-50% deposit protects you from non-payment.

What is Peru's IGV rate?

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