Best VAT, GST & Indirect Tax Lawyers in Peru

Do you need a Peruvian indirect tax lawyer?

Peru’s main consumption tax is the Impuesto General a las Ventas, commonly called IGV. It generally applies to taxable sales of goods, services, construction contracts, the first sale of real estate by a builder, and imports.

Peruvian indirect tax work also covers the Impuesto Selectivo al Consumo, customs-related taxes, electronic invoicing, tax credits, withholding and perception systems, and compliance before the Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT). The standard IGV rate is generally 18%, although exemptions, special regimes, sector rules, and temporary measures may affect the result.

A lawyer can assess whether a transaction is taxable, structure contracts and invoices, respond to a SUNAT audit, challenge an assessment, or coordinate tax, accounting, customs, and corporate advice. Legal advice is especially valuable where a transaction involves imports, non-resident suppliers, related companies, or a large tax credit.

When a lawyer may be necessary

• SUNAT inspection or assessment: A lawyer can analyse an audit notice, challenge unsupported adjustments, prepare evidence, and file the appropriate administrative response.
• IGV credit disputes: Businesses may need advice when SUNAT questions invoices, supplier records, payment evidence, business purpose, or the connection between purchases and taxable activities.
• Imports and customs: An adviser can coordinate IGV, customs valuation, tariff classification, import documentation, and potential claims involving the customs authority.
• Cross-border services: A lawyer can review whether a service is used in Peru, whether a non-resident payment creates withholding or IGV obligations, and whether a tax treaty is relevant.
• Electronic invoicing and compliance: Businesses may require help correcting rejected electronic invoices, credit and debit notes, transport documents, or records that affect tax deductions.
• Corporate transactions and restructurings: Asset transfers, mergers, real estate transactions, and reorganisations can create IGV, ISC, transfer-pricing, or tax-credit consequences.

Key Peruvian laws and regulations

The Texto Único Ordenado de la Ley del Impuesto General a las Ventas e Impuesto Selectivo al Consumo was approved by Supreme Decree No. 055-99-EF on 15 April 1999. It sets the principal rules for IGV and ISC, including taxable transactions, exemptions, tax credits, export treatment, and payment obligations. The text has been amended repeatedly, so the current consolidated version and later amendments should be checked.

The Reglamento de la Ley del Impuesto General a las Ventas e Impuesto Selectivo al Consumo was approved by Supreme Decree No. 029-94-EF. It provides implementing rules for matters such as the taxable event, tax credit requirements, exports, and documentation, subject to subsequent amendments.

The Texto Único Ordenado del Código Tributario was approved by Supreme Decree No. 133-2013-EF. It governs tax administration, inspections, penalties, limitation periods, administrative appeals, collection, and procedural rights, including matters arising from IGV or ISC disputes.

Frequently asked questions

What is IGV in Peru?

IGV is Peru’s general consumption tax. It commonly applies to taxable sales of goods, services, construction, certain real estate sales, and imports.

Businesses generally collect IGV from customers and may deduct eligible input tax through the tax credit system. Detailed rules depend on the transaction, documentation, and taxpayer status.

Is IGV the same as VAT?

IGV is Peru’s name for a value-added tax, so it performs the role commonly called VAT in other countries. Peru’s system taxes value added through output tax and eligible input tax credits.

The terminology differs, but the local rules on taxable transactions, invoices, exemptions, and credits control the result in Peru.

Who must register for tax purposes in Peru?

Individuals and entities carrying on activities that create Peruvian tax obligations may need registration in the Registro Único de Contribuyentes, or RUC, maintained by SUNAT.

Registration does not by itself determine every IGV obligation. A lawyer or accountant should assess the activity, place of supply, business structure, and applicable regime.

Can a foreign company become liable for Peruvian IGV?

A foreign company may face Peruvian obligations when it imports goods, supplies services used in Peru, operates through a local presence, or carries out another taxable activity under Peruvian rules.

The analysis depends on the transaction and the parties involved. A lawyer should review contracts, invoicing, payment flows, permanent establishment issues, and any applicable tax treaty.

How does a business recover input IGV?

A registered business may generally use eligible input IGV as a credit against output IGV from taxable operations. The purchase must meet statutory requirements and be supported by compliant documentation and records.

SUNAT may question credits linked to exempt activities, unsupported invoices, non-existent suppliers, or transactions lacking a genuine business purpose.

What happens during a SUNAT tax audit?

SUNAT may request books, invoices, contracts, bank records, import documents, electronic records, and explanations for reported transactions. The taxpayer must respond within the applicable deadlines and preserve evidence supporting its position.

A lawyer can organise the response, identify procedural issues, negotiate the presentation of evidence, and challenge an assessment when the inspection produces an incorrect adjustment.

Can a SUNAT assessment be challenged?

Yes. A taxpayer may generally file a reclamación against an assessment or penalty and, where appropriate, appeal the decision to the Tribunal Fiscal.

Deadlines and filing requirements are strict. A lawyer should review the notification date, disputed items, evidence, and available procedural route immediately.

How long does an indirect tax dispute take?

The duration varies with the complexity of the audit, the evidence, SUNAT’s workload, and whether the matter proceeds to the Tribunal Fiscal or the courts.

A straightforward administrative filing may take months, while a contested matter can take substantially longer. The lawyer should provide a case-specific estimate after reviewing the notice and procedural stage.

How much does a Peruvian tax lawyer cost?

There is no official fixed fee for legal advice on IGV or other indirect taxes. Firms may charge hourly rates, a fixed amount for a defined filing, or a staged fee for an audit or dispute.

Ask for a written scope covering advice, document review, meetings, filings, hearings, expert support, and expenses. The fee should also state whether accounting or customs work is included.

Can an accountant handle an IGV problem without a lawyer?

An accountant can often manage bookkeeping, returns, reconciliations, electronic invoices, and routine compliance. A lawyer is usually more appropriate for legal interpretation, contracts, audits, penalties, administrative appeals, and litigation.

Many matters benefit from both professionals. Their roles should be agreed at the beginning, particularly when an accounting issue may become a legal dispute.

Does Peru offer special indirect tax treatment for exporters?

Exports generally receive specific IGV treatment, and qualifying exporters may have mechanisms for recovering or offsetting certain input tax. The requirements depend on the export, documentation, and compliance history.

Businesses should verify the current rules before pricing an export or claiming a refund. Customs records and commercial evidence may be important.

What documents should be prepared for a lawyer?

Useful documents include RUC information, tax returns, electronic invoices, accounting ledgers, contracts, bank records, import files, SUNAT notices, and prior responses or assessments.

A transaction timeline and summary of the commercial purpose can help the lawyer identify the relevant tax event and urgent deadlines more quickly.

Official Peruvian resources

• SUNAT: Peru’s tax and customs authority. It administers the RUC, tax returns, electronic invoicing, inspections, collections, customs procedures, and many taxpayer services.
• Tribunal Fiscal: An administrative tax appeals body within the Ministry of Economy and Finance structure. It decides eligible appeals involving SUNAT and other tax authorities.
• Ministry of Economy and Finance: It develops national tax policy and publishes tax legislation, regulations, and official economic and fiscal information.

How to find and hire the right lawyer

1. Define the problem and deadline. Identify whether the need concerns registration, an invoice, an audit, an import, a refund, a transaction, or an appeal. Record every SUNAT notification date and response deadline.
2. Collect core documents. Assemble tax returns, invoices, contracts, accounting extracts, customs records, notices, and previous submissions before contacting candidates. This usually reduces the time needed for an initial review.
3. Shortlist lawyers with relevant Peruvian experience. Look for specific work involving IGV, ISC, SUNAT audits, Tribunal Fiscal proceedings, customs, or cross-border transactions. Confirm that the lawyer is authorised to practise in Peru.
4. Request a focused initial consultation. Ask each candidate to identify the main legal issue, immediate risks, likely procedure, evidence gaps, and whether an accountant or customs specialist is also needed. An initial assessment commonly takes several days after documents are provided.
5. Compare scope, fees, and timing. Obtain a written engagement letter stating the work covered, responsible lawyer, deliverables, deadlines, fee structure, taxes, and additional expenses. Distinguish advice fees from representation fees and external professional costs.
6. Check the proposed response before filing. Review factual assumptions, calculations, supporting evidence, and the filing method. Administrative tax deadlines can be short, so do not wait until the final day to instruct counsel.