Global Tax Alert | 30 July 2013

Peruvian Tax Administration clarifies when nonresidents must obtain a Tax Identification Number (TIN)

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By means of Report No. 054-2013-SUNAT the Peruvian Tax Administration – SUNAT – established than nonresidents doing business in Peru must obtain a Tax Identification Number (RUC by its Spanish acronym) when the following conditions are met:

  • Nonresident does not have a taxable presence in Peru (e.g., a branch or PE).
  • The payor is a Peruvian resident.
  • The income is subjected to Peruvian taxation as Peruvian source income, but it is not subjected to Peruvian withholding tax.

Also, the Tax Administration concluded that nonresident entities doing business in Peru that are not obligated to obtain a TIN are permitted to issue invoices or other receipts of payments that are not in compliance with the Peruvian regulations of invoices or other receipts of payments. In this particular case, the expenses supported in invoices issued by the nonresident can be deducted for income tax purposes, to the extent invoices contain at least the following information: (i) name, (ii) address, (iii) date and (iv) total amount of the transactions.

For additional information with respect to this Alert, please contact the following:

Ernst & Young Asesores S.C.R.L, Lima
  • Roberto Cores
    +51 1 411 4468
    roberto.cores@pe.ey.com
  • Fernando J. Nuñez
    +51 1 411 4448
    fernando.j.nunez@pe.ey.com
  • Luis M. Sánchez
    +51 1 411 4444
    luis-miguel.sanchez@pe.ey.com
Ernst & Young LLP, Latin American Business Center, New York
  • Paola Salvador
    +1 212 773 5545
    paola.salvadorlopez@ey.com

EYG no. CM3689