Compendium · Americas · Peru
Peru: IGV on digital services
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Not supported by the free-threshold API · Local term: IGV
Last verified: 2026-10-29
Non-domiciled digital service providers must register in SUNAT’s RUC de No Domiciliados and act as IGV withholding/perception agents on digital services. Rate 18% on the fee/sale value (for intermediation: perceive on commission and withhold when remitting to the underlying provider). Obligation from 1 Dec 2024; declare and pay monthly within the first 10 business days of the following month
Nil-threshold regime
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Threshold and rates (IGV)
- Free threshold?
- No — Nil-threshold regime
- Amount / measure
- PEN 0
No registration threshold for non-resident digital / electronic-service B2C suppliers — register from first in-scope supply - Window
- No threshold (from the first sale)
- Standard rate
- 18.0%
IGV 18% on digital services under the non-domiciled regime - Who must register
- Non-domiciled providers of digital services subject to the SUNAT RUC no domiciliados / percepción-retención rules
- Evidence of location
- Digital services used in Peru / Peruvian users. Fixed multi-evidence checklist: Not specified in official English guidance as of 2026-10-29
- Invoicing
- Act as perception/withholding agent at 18%; follow SUNAT digital-services FAQ for intermediation vs direct supply
- Filing
- Monthly declaration and payment within the first 10 business days of the following month
- Effective
- From 1 December 2024 (SUNAT Resoluciones / nodomiciliados portal)
- Authority
- SUNAT
What Botchannels returns
- Ruleset version
2026-10-22.v1- Decision summary
- Botchannels does not open free-threshold sales here. Register (or appoint a representative) before selling.
- Product class
- Digital service
- Support status
- Not supported by the free-threshold API — Nil-threshold regime
How to register
- Self-register online?
- Yes — Register in RUC de No Domiciliados via SUNAT Virtual / the non-domiciled portal. No Peruvian local representative is required for this digital-services registration path on the SUNAT materials reviewed
- Resident representative / fiscal agent
- Not required for RUC no domiciliados digital-services registration (SUNAT portal materials)
- Regime
- SUNAT RUC de No Domiciliados for digital services (percepción/retención)
Steps (in order)
- Confirm in-scope digital services to Peruvian users
- Register in RUC de No Domiciliados via SUNAT Virtual / non-domiciled channel — https://www.sunat.gob.pe/
- Provide company details and any supporting documents SUNAT requests
- Apply 18% IGV percepción/retención; declare and pay monthly within 10 business days after month-end
Documents
- RUC no domiciliados registration — Via SUNAT Virtual / nodomiciliados channel
- Company details / incorporation evidence — As required on the SUNAT checklist
- Official processing time
- SUNAT does not publish an English service-level time for RUC de No Domiciliados digital registration on the pages reviewed as of 2026-10-29
- Official fees
- No SUNAT registration fee summarised on materials reviewed; agent fees are commercial
- Portal
- https://www.sunat.gob.pe/
- Local bank account
- Not specified as mandatory in official English guidance as of 2026-10-29; pay in PEN via SUNAT methods
- Filing frequency
- Monthly within the first 10 business days of the following month
- Payment currency
- PEN
- Input VAT recovery
- Not specified in official English guidance as of 2026-10-29; simplified digital regimes typically remit output tax only
- Portal language
- Spanish (official)
- Penalties
- SUNAT may assess IGV, interest and fines for non-compliance; exact English schedule not summarised as of 2026-10-29
Firms offering this service
Non-exhaustive. Not an endorsement. Links checked live on 2026-10-29; confirm current offerings, licences, and fees directly with each firm before engaging
- KPMG Peru — Member firm
- Deloitte Peru — Member firm
- EY Peru — Member firm
Official sources
SUNAT — Registro RUC No Domiciliados (servicios digitales)
SUNAT — FAQs servicios digitales
Last verified: 2026-10-29.
FAQ
- Is there a free VAT/GST threshold for foreign digital sellers?
- No — register from the first in-scope supply. Botchannels
- Is a local tax representative mandatory?
- No for RUC no domiciliados registration
- What rate applies?
- 18% IGV
- Is this tax advice?
- No. This page summarises official VAT/GST rules for foreign digital sellers. It is not tax or legal advice