Expense rules in Peru.
All SUNAT rules: 18% IGV, viáticos and VAT recovery rules in Peru.
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1Expense rules & reclaimable VAT
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Business meals | 18% | Limited | Gastos representación |
| Travel meals | 18% | 100% reclaimable | Viáticos cap |
| Accommodation | 18% | 100% reclaimable | E-invoice |
| Fuel | 18% | 100% reclaimable | Business records |
| Train / flight | 18% | 100% reclaimable | Public transport |
| Taxi / Uber | 18% | 100% reclaimable | Receipt required |
| Client gifts | 18% | Not deductible | Atenciones |
| Parking | 18% | 100% reclaimable | Factura |
E-invoicing
SUNAT mandatory e-invoice.
Viáticos
MNC standard.
Retention
SUNAT records: 5 years.
2Mileage allowance
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Personal car | PEN 1,50/km | By company | Standard practice |
| Motorcycle | PEN 0,75/km | By company | Reduced rate |
MNC practice
Private sector standard.
Records
Date, destination, km.
Covers
Mainly fuel.
3Per diem and travel allowances
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Lima | PEN 200 | PEN 800 | PEN 1,000 |
| Cusco / Arequipa | PEN 150 | PEN 600 | PEN 750 |
| Senior executive | PEN 600 | PEN 1,800 | PEN 2,400 |
| Foreign — Santiago | PEN 400 | PEN 1,400 | PEN 1,800 |
| Foreign — New York | PEN 800 | PEN 2,500 | PEN 3,300 |
MNC practice
Standard executive per diem.
Hotel separate
Lodging refunded on factura.
No statutory rate
No SUNAT cap.
4Foreign VAT recovery
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| Peru → EU | No reciprocity | — | No agreement |
| France | No reciprocity | — | No agreement |
| United Kingdom | No reciprocity | — | No agreement |
| Switzerland | Reciprocity | 30 June N+1 | FTA Form 1222 |
| USA | No recovery | — | Sales tax not recoverable |
| PE IGV for foreign | None | — | No mechanism |
No B2B refund
No B2B recovery procedure.
Drawback
Drawback on exports available.
Outbound
PE company can recover EU VAT.
Industrialize your Peru expenses with Illizeo.
18% IGV (16+2 IPM), e-invoice OCR, MNC viáticos, multi-currency PEN↔USD↔EUR↔CHF: all the SUNAT rules above are natively integrated into Illizeo.
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