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Eligible businesses must obtain a Registro Unico de Contribuyente, a unique tax identification number. This applies to all taxes, not just VAT. It requires a local tax agent, registered with the tax authorities, to submit the following documents:
The fine for late registration is SOL 4230.
There is no group or voluntary VAT registration facility in Peru.
There is no Peruvian VAT registration threshold. Businesses must register on providing the first taxable supply.
Businesses without a fixed or permanent establishment in Peru may still have to VAT register if providing taxable supplies in Peru. Usually this is only for the supply of goods.
+44 (0)1273 022400