Peru VAT Guide

Understand VAT registration, rates, filing, e-invoicing and representation requirements in Germany. Desucla represents, files and pays VAT for cross-border businesses.

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Last reviewed 08 June 2026

Reviewed by Desucla Tax Team

Last authority check 08 June 2026

Tax authority Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT)

Source status Based on tax authority guidance, local legislation and Desucla operational experience.

Important: Important: This guide is general information, not tax advice. Requirements depend on your business model, customer type, transaction flows and local authority interpretation.

At a glance

Local tax name / acronym	Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT)
Standard rate	18%
Reduced rates	None
Registration threshold	Nil
Filing frequency	Monthly
E-invoicing / digital reporting	SUNAT electronic invoicing is widely mandatory.
Typical registration lead time	2-6 weeks