# IGV Compliance for Digital Sales in Peru

> Rules for IGV in Peru: rates, thresholds, registration, filing expectations, and Dodo Merchant of Record handling.

- **Jurisdiction**: Peru
- **Tax Type**: IGV
- **Standard Rate**: 18%
- **URL**: https://dodopayments.com/tax/igv-peru

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## How IGV Applies to Digital Goods -- rate, what's taxable, exemptions, B2B rules

Peru applies **18% IGV** to taxable supplies, and digital non-resident service enforcement has become more explicit with recent updates. Typical in-scope digital categories include SaaS, streaming access, cloud-based tools, digital advertising services, and platform-facilitated digital transactions consumed in Peru.

B2C supplies to Peruvian users are generally taxable, while B2B outcomes can depend on customer status and legal structure of the transaction. Exemptions are limited and should be validated against current IGV rules, not inferred from how similar services are taxed in neighboring countries. Subscription businesses should ensure the same Peru tax logic applies across initial sale, renewal, and add-on purchases.

## Registration Requirements -- threshold, authority, ID format, timeline

The tax authority is **SUNAT**. For cross-border digital services, sellers should treat registration and compliance planning as near-term obligations once Peruvian market activity is launched, rather than waiting for high revenue thresholds.

Peruvian tax administration commonly references **RUC** identifiers for taxpayer records. If your model involves local entities, partners, or withholding interactions, mapping each role to the correct tax identifier is essential before invoices are issued. Typical implementation timing is 3-7 weeks for registration preparation, product tax mapping, and PEN reporting controls.

## Filing and Compliance -- frequency, authority name, reporting system, retention

IGV reporting is generally **monthly**. Accurate returns require clear reconciliation of taxable sales, IGV charged, refunds, chargebacks, and any withholding or intermediary collection effects.

Retention packages should include transaction exports, tax calculation detail, invoice archives, return confirmations, and change logs for rule updates. Keep documentation for customer-location evidence and B2B treatment decisions, especially for enterprise contracts that may bypass standard checkout flows. If tax settings are changed after launch, preserve deployment notes and period cutover logic so prior and current filings remain explainable.

Peru controls should include a dedicated reconciliation for enterprise invoices issued outside standard checkout, because these deals often have custom terms that affect IGV timing. Reviewing them separately helps keep SUNAT filings consistent with contract economics.

Create a monthly RUC validation report for business customers receiving special treatment, and expire stale records automatically so unsupported B2B assumptions do not leak into later filing periods.

## How Dodo Payments Handles This

Dodo Payments applies Peru IGV decisioning for digital services and keeps RUC-relevant records linked to payment events in supported Merchant of Record flows. Dodo also provides monthly reporting exports with refund and adjustment traceability. This helps teams assemble SUNAT-ready compliance files faster.

## Related Pages

**Section:** [All Tax Guides](https://dodopayments.com/tax)
**See also:** [Peru](https://dodopayments.com/payments-in/peru) | [PEN](https://dodopayments.com/currency/pen)

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## About Dodo Payments

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