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Peru Tax Information

18% IGV

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

Mobile Developer Services to Invoice

  • iOS development
  • Android development
  • Cross-platform apps
  • App maintenance
  • App store submission
  • Bug fixes
  • Feature updates

Invoice Requirements in Peru

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

Payment Terms

30% upfront, 40% at beta, 30% at launch. Maintenance billed monthly.

Contado15 días30 díasCrédito

Payment Methods in Peru

TransferenciaYapePlinTarjetaEfectivo

Mobile Developer Invoice Tips

  • Reference app version numbers
  • Break down by platform
  • Include testing phases
  • Document store submission
  • Track post-launch support

Frequently Asked Questions

What tax rate applies to mobile developer invoices in Peru?

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

What payment methods are common for mobile developers in Peru?

Common payment methods in Peru include: Transferencia, Yape, Plin, Tarjeta, Efectivo. 30% upfront, 40% at beta, 30% at launch. Maintenance billed monthly.

What should mobile developer invoices include in Peru?

Your invoice should include: RUC number, Business address, Client RUC, IGV (18%). For mobile developer services specifically, also include: iOS development, Android development, Cross-platform apps.

How should mobile developers structure invoices?

Break down by development phase: design, development, testing, submission. Include platform-specific costs.

Should app developers charge for store submission?

Yes, include store submission as a line item. Cover the time for screenshots, descriptions, and submission process.

What is Peru's IGV rate?

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