Registered Office Address in Peru

Starting a company in Peru can be a great opportunity for companies that want to expand their businesses in Latin America and explore a new, growing, and very interesting market. In Peru, one of the requirements to form a company is to have a registered office address to comply with the registration and fiscal process.

This article explains what the registered office address means for a Peruvian company and what the authorities check.

1. What is a Registered Address?

   A Peruvian company has two related addresses: the domicile stated in its bylaws, which is the city where it is based, and its fiscal address (domicilio fiscal), the exact street address it declares to SUNAT in the RUC. The fiscal address is where SUNAT and other authorities send notices and carry out inspections, and SUNAT can flag a company as “no habido” (not located) if it cannot be found there. As such, there are important considerations to have, before choosing your registered address.

2. When do you appoint the Registered Address of the Company?

   The domicile (the city) is set in the bylaws at incorporation; moving it to another city means amending the bylaws by public deed registered with SUNARP. The street address is declared to SUNAT when the RUC is activated and can be updated through SUNAT Online (SOL).

3. Can the registered address be a P.O. box?

   No. The fiscal address must be a real, verifiable physical address where the company can be located, and the company needs the right to use it, for example under a lease.

4. Can any physical address be a Registered address for a company?

   No. It is important to take into consideration that a registered address needs to allow business activities. For example, a building where there are several apartments may not be suitable for business. This is because local municipalities determine which buildings can have businesses and which ones can only be used for residential purposes.

   In Lima, every district (or neighborhood) has one municipality that provides this information. Usually, before leasing an office space, realtors disclose this information, however, it is advisable to visit your corresponding municipality to confirm this information before signing any lease.

   After you successfully find an ideal office space, you will then need to obtain a municipal operations license.

5. What is a Municipal Operations License?

   Having a municipal operations license (Licencia de Funcionamiento in Spanish) is a requirement for any business that plans to have operations in Peru. Essentially, having this license means that the municipality corroborates that your office has successfully complied with safety requirements that allow your business to start operations. Expect investing in safety equipment (fire extinguishers, fire alarms, safety signs, etc.) and a visit from a municipal official to confirm compliance. Usually, you can find third-party companies that visit your office and provide installations to comply with the municipality’s requirements.

6. Before you sign a lease

   Check the zoning with the district municipality, make sure the lease allows commercial use, and keep a copy of the lease or a recent utility bill: SUNAT can ask for it when the RUC is activated.

7. Video: how a company is set up in Peru

   The video below summarizes the incorporation process, from the notary deed to the RUC.

Get help from Easyco

Easyco coordinates company formation in Peru up to the issue of the RUC, and supports companies afterwards with tax, accounting, payroll and legal representation. 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