SUNAT opens online RUC registration for foreign digital-service suppliers from 1 September 2024
This page records one dated change. For the rules in Peru as they stand today, see the Peru guide →
- Jurisdiction
- Peru
- Tax
- VAT (IGV)
- Change type
- Registration
- Status
- In force
- Impact
- FYI
- Announced
- 31 August 2024
- Effective
- 1 September 2024
- Authority
- Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT)
- Verified
- Fetched from official source · high confidence
Non-domiciled suppliers of digital services and intangible goods to consumers in Peru that act as IGV withholding or collection agents under article 49-A of the IGV Law.
No action — registration portal in force since 1 September 2024; monitoring only.
Resolución de Superintendencia N.° 000173-2024/SUNAT, published in El Peruano on 31 August 2024, amends the RUC registration rules so non-domiciled entities providing digital services and importing intangible goods via internet can register in the RUC virtually through SUNAT Virtual from 1 September 2024. The resolution implements the registration and RUC update mechanism required by Decreto Legislativo N.° 1623.
What changed in detail
Resolución de Superintendencia N.° 000173-2024/SUNAT, dated 29 August 2024 and published in El Peruano on 31 August 2024, amends SUNAT’s RUC registration rules (RS N.° 210-2004/SUNAT).
It implements the registration duty that Decreto Legislativo N.° 1623 placed on non-domiciled suppliers of digital services and of intangible goods downloaded over the internet. Those suppliers act as IGV withholding or collection agents under article 49-A of the IGV Law and must register in the Registro Único de Contribuyentes (RUC).
New paragraph 5.6 provides that these non-domiciled persons register only through SUNAT Virtual, following a new Annex 1-E, so a supplier with no presence in Peru can obtain a RUC online. The resolution also covers updating their RUC information.
The resolution enters into force the day after publication, 1 September 2024.
What it means
The online route has been open since 1 September 2024 and is still the way a foreign digital supplier registers in Peru.
Registration only became urgent once collection started. Decreto Legislativo N.° 1644 moved the start of IGV collection from 1 October to 1 December 2024, which gave suppliers three months between the portal opening and their first collection month.
A supplier selling only to Peruvian businesses has no obligation to register under this route: the regime covers sales to consumers.
Proof
5.6. Únicamente a través de SUNAT Virtual, tratándose de los sujetos no domiciliados, a que se refiere el artículo 49-A de la Ley del Impuesto General a las Ventas e Impuesto Selectivo al Consumo, conforme a lo señalado en el Anexo Nº 1-E.5.6. Only through SUNAT Virtual, in the case of the non-domiciled persons referred to in article 49-A of the IGV and ISC Law, as set out in Annex 1-E.
Source snapshot of the official page. Open full size ↗Archived from the official distribution · Resolución de Superintendencia N.° 000173-2024/SUNAT (Lima, 29 August 2024), SUNAT legislation archive · www.sunat.gob.pe