Accounting and Tax Outsourcing in Peru | Benefits

Peru has a demanding tax calendar: most companies file and pay taxes every month, keep electronic records and issue electronic invoices through SUNAT, the tax authority. For a foreign-owned company without its own finance team in Lima, accounting and tax outsourcing in Peru is often the simplest way to stay compliant.

What a company in Peru has to file

• Monthly returns: IGV (18%, including the 2% municipal tax) and the monthly income tax advance payment, filed by the due date SUNAT sets according to the last digit of the RUC.
• Electronic invoicing: invoices, receipts and credit notes are issued electronically and reported to SUNAT.
• Electronic records: sales and purchase registers and, depending on the company’s size, electronic accounting books.
• Payroll filings: the monthly PLAME return, with EsSalud contributions and employees’ withheld income tax, and T-Registro updates.
• Annual income tax return: 29.5% of net profit in the General Regime, or 10% on the first 15 UIT and 29.5% on the rest in the MYPE Tax Regime (UIT 2026: S/ 5,500). See tax regimes in Peru.
• Other obligations: the ITAN on net assets above S/ 1 million, the detraction system (SPOT) on certain sales and services, withholding on payments to non-residents, and the 5% withholding on dividends paid to individuals and foreign shareholders.

For an overview of every tax, see business taxes in Peru.

Benefits of outsourcing accounting and tax in Peru

• Local expertise: rules, forms and due dates change often, and SUNAT fines for late or wrong filings add up quickly.
• Lower fixed costs: no need to hire and train an in-house accounting team for a new subsidiary.
• Reporting for the parent: monthly financial statements and reports in English, aligned with the group’s calendar.
• One provider: accounting, tax, payroll and the company’s legal obligations handled together.
• Focus: the local team can concentrate on sales and operations.

What an outsourced provider usually handles

• Bookkeeping and monthly closing
• Monthly IGV and income tax returns, and the annual return
• Electronic invoicing set-up and electronic records
• Payroll, PLAME and T-Registro
• Financial statements and reports for shareholders and banks
• Support during SUNAT requests and audits

Why foreign companies choose Peru

Peru has an independent central bank with one of the lowest inflation targets in Latin America, free trade agreements with the United States, the European Union, China and Canada, and the new Chancay port linking it directly to Asia. Foreign investors get the same treatment as local ones, and most companies are set up as an S.A.C. Read how to set up a company in Peru for the full process.

Get help from Easyco

Easyco handles accounting, tax and payroll for companies in Peru, and coordinates company formation up to the issue of the RUC. Contact us to discuss your project.

Easyco also provides:

• Appointment of a legal representative
• Providing a registered office address
• Handling tax and accounting
• Payroll and employer of record services
• Support with your corporate bank account opening
• Trademark registration with INDECOPI
• Recruiting and hiring