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Peru Tax Information

18% IGV

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

Physical Therapist Services to Invoice

  • PT evaluation
  • Manual therapy
  • Therapeutic exercise
  • Gait training
  • Ultrasound therapy
  • Home exercise plan
  • Neuromuscular re-ed

Invoice Requirements in Peru

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

Payment Terms

Co-pays due at service. Insurance billed monthly. Cash pay packages available.

Contado15 días30 díasCrédito

Payment Methods in Peru

TransferenciaYapePlinTarjetaEfectivo

Physical Therapist Invoice Tips

  • Include CPT codes
  • Note functional goals
  • Reference referral source
  • Document progress
  • Track authorization

Frequently Asked Questions

What tax rate applies to physical therapist invoices in Peru?

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

What payment methods are common for physical therapists in Peru?

Common payment methods in Peru include: Transferencia, Yape, Plin, Tarjeta, Efectivo. Co-pays due at service. Insurance billed monthly. Cash pay packages available.

What should physical therapist invoices include in Peru?

Your invoice should include: RUC number, Business address, Client RUC, IGV (18%). For physical therapist services specifically, also include: PT evaluation, Manual therapy, Therapeutic exercise.

How to handle insurance auth?

Track authorized visits closely. Notify patient before limit is reached.

Bill for documentation?

Usually bundled into service codes. Some detailed reports billed separately.

What is Peru's IGV rate?

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