Peru VAT registration threshold
Peru VAT registration threshold: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 10 Aug 2026.
The turnover at which VAT/GST registration becomes compulsory in Peru, with the period the test runs over, the rule for non-established suppliers, and any separate treatment of imported digital services.
Compare VAT registration threshold across all 22 Latin American countries →
| Current value | structured — see the API |
|---|---|
| In force from | — |
| Official source | SUNAT official text of the TUO de la Ley del IGV (D.S. 055-99-EF), Art. 9.1: taxpayers are those who 'efectúen ventas en el país de bienes afectos', 'presten en el país servicios afectos', 'utilicen en el país servicios prestados por no domiciliados' — no turnover figure; Art. 9.2 makes non-business persons taxable only on habitual operations, habituality judged by 'naturaleza, características, monto, frecuencia, volumen y/o periodicidad' — a qualitative test, not a threshold. |
| Last verified | 2026-08-10 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
WHAT WE DO NOT PUT A NUMBER ON: Peru has no IGV registration turnover threshold. The TUO de la Ley del IGV (D.S. 055-99-EF) attaches liability by activity (Art. 9.1) from the first taxable operation, and RUC registration attaches from commencement of activity; Art. 9.2's habituality test for non-business persons is multi-factor, not a monetary line. No de-minimis appears in the law. THE NEAR-THRESHOLD (NUEVO RUS): The Nuevo Régimen Único Simplificado (D.Leg. 937, as amended by D.Leg. 1270) absorbs the smallest resident businesses: only 'las personas naturales y sucesiones indivisas domiciliadas en el país'; gross monthly income AND monthly purchases each capped at S/ 8,000, i.e. S/ 96,000 per calendar year; two categories — up to S/ 5,000/month paying a S/ 20 monthly quota, up to S/ 8,000/month paying S/ 50 — and the single quota replaces both IGV and Impuesto a la Renta. NRUS taxpayers may only issue boletas/tickets that carry no input-credit right, never facturas. Source: https://emprender.sunat.gob.pe/ruc/regimenes-tributarios-mype/nuevo-regimen-unico-simplificado-nuevo-rus. The RER and Régimen MYPE Tributario sit alongside but are income-tax regimes — their members charge IGV in full, so only the NRUS quota substitutes for IGV. PERIOD BASIS: NRUS is tested per calendar month (S/ 8,000 on income and on purchases) and cumulatively per calendar year (S/ 96,000); breaching either forces migration to a regime that charges IGV normally. The IGV law itself has no period test because it has no threshold. NON-ESTABLISHED SUPPLIERS: nil threshold. For B2B, 'utilización en el país de servicios prestados por no domiciliados' makes the Peruvian USER the taxpayer (Art. 9.1(c)), so a foreign B2B-only supplier never registers. NRUS is closed to non-residents. IMPORTED DIGITAL SERVICES: zero threshold, registration from the first sale. D.Leg. 1623 (published 4 August 2024) taxes B2C digital services and internet imports of intangibles used by 'personas naturales que no realicen actividad empresarial': the non-domiciled supplier must register in the RUC and act as 'agente de retención o percepción del Impuesto', with obligations applying 'a partir del 1 de diciembre de 2024' for suppliers operating by 30 November 2024 (SUNAT orientation: https://orientacion.sunat.gob.pe/igv-servicios-digitales). RUC inscription for non-residents: R.S. 000173-2024/SUNAT; declaration and payment monthly within the first ten business days of the following month, in soles or US dollars, via Formulario Virtual 0623 – IGV Economía Digital (R.S. 000294-2024/SUNAT). No minimum applies. Traps: (1) Do not serve the NRUS ceiling as an IGV registration threshold — it is an optional substitute regime restricted to resident personas naturales/sucesiones indivisas (EIRLs were excluded by D.Leg. 1270); above it or outside it, IGV applies from the first sol. (2) D.Leg. 1623's original 1 October 2024 start was effectively deferred — SUNAT states obligations from 1 December 2024; do not serve the October date. (3) Retrieval: gob.pe returns HTTP 418 to automated fetches and spij.minjus.gob.pe is unreliable; the TUO chapter pages at sunat.gob.pe/legislacion/igv/ley/ serve content per chapter — the index frame renders empty, fetch capitulN.htm directly. (4) This record does not restate the IGV rate applying to digital services; see the vat record. (5) The NRUS monthly cap applies to purchases as well as income — a low-margin trader can be expelled on purchases alone.
Get it programmatically
curl https://latamref.dev/v1/pe/vat-registration-threshold
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://latamref.dev/v1/pe/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://latamref.dev/provenance/pe/vat-registration-thresholdOther Peru series: BCRP tasa de referencia · Statutory legal interest (tasa de interés legal) · IGV standard rate · Remuneración Mínima Vital (RMV) · Feriados nacionales · CPI inflation (year-on-year) · Corporate income tax rate · Withholding tax rates · Personal income tax brackets · Statutory social-insurance contributions · Tipo de cambio interbancario (BCRP)
The same figure elsewhere: Trinidad and Tobago · Uruguay · Argentina · Barbados · Belize · all 22