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Peru Tax Information

18% IGV

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

Lawyer Services to Invoice

  • Legal consultation
  • Document review
  • Contract drafting
  • Litigation
  • Court appearances
  • Research
  • Retainer services

Invoice Requirements in Peru

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

Payment Terms

Retainer upfront. Bills typically due Net 30. Trust accounts for client funds.

Contado15 días30 díasCrédito

Payment Methods in Peru

TransferenciaYapePlinTarjetaEfectivo

Lawyer Invoice Tips

  • Bill in standard increments
  • Detail each task
  • Reference case number
  • Separate disbursements
  • Include trust account details

Frequently Asked Questions

What tax rate applies to lawyer invoices in Peru?

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

What payment methods are common for lawyers in Peru?

Common payment methods in Peru include: Transferencia, Yape, Plin, Tarjeta, Efectivo. Retainer upfront. Bills typically due Net 30. Trust accounts for client funds.

What should lawyer invoices include in Peru?

Your invoice should include: RUC number, Business address, Client RUC, IGV (18%). For lawyer services specifically, also include: Legal consultation, Document review, Contract drafting.

How should lawyers detail time entries?

Include date, task description, time spent, and attorney name. Use standard billing increments.

How do lawyers handle retainers?

Hold in trust. Bill against retainer and request replenishment when low.

What is Peru's IGV rate?

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