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Peru Business Registration Guide

the Peru business registration and incorporation for 2026. The guide covers: the SUNARP (Superintendencia Nacional de los Registros Públicos) — the public registry for the company incorporation and the legal entity registration; the RUC (Registro Único de Contribuyentes) — the unified tax ID number issued by the SUNAT (the tax authority); the company types — the SA (Sociedad Anónima) — the standard corporation, the SAC (Sociedad Anónima Cerrada) — the closed corporation with the limited shareholders, the SRL (Sociedad de Responsabilidad Limitada) — the limited liability company, the EIRL (Empresa Individual de Responsabilidad Limitada) — the individual limited liability enterprise; the MYPE (Micro y Pequeña Empresa) and the RUS (Régimen Único Simplificado) — the simplified tax regimes based on the annual revenue.

SUNARP Registration — Company Incorporation

  • SUNARP (Superintendencia Nacional de los Registros Públicos): The company is incorporated by the registration with the SUNARP — the "national public registry". The incorporation process includes: (a) the "reservation of the company name" (the "reserva de nombre") at the SUNARP, (b) the "drafting of the bylaws" (the "estatuto social") — the articles of incorporation, (c) the "notarisation" (the "escritura pública") by the notary public, (d) the "registration in the Legal Persons Registry" (the "Registro de Personas Jurídicas") at the SUNARP.
  • Minimum capital requirements: The minimum capital for the SA and the SAC is approximately S/ 1,000 to S/ 5,000 (the "capital social mínimo" — the "minimum share capital"). The exact amount depends on the company type and the business purpose. The capital may be contributed in the cash or the in-kind assets (the "aportes en especie") — the in-kind contributions require the valuation by the independent appraiser.
  • Timeline and costs: The SUNARP registration typically takes 5 to 15 business days from the submission of the complete documents. The total cost including the notary fees, the SUNARP registration fee, and the legal fees ranges from S/ 500 to S/ 3,000 depending on the complexity and the company type.

RUC — Registro Único de Contribuyentes (Tax ID)

  • RUC registration with the SUNAT: After the SUNARP incorporation, the company must register for the "RUC" (the "Registro Único de Contribuyentes") with the SUNAT (the "Superintendencia Nacional de Aduanas y de Administración Tributaria"). The RUC is the "unified tax ID number" used for: (a) the income tax (the "Impuesto a la Renta"), (b) the IGV (the "Impuesto General a las Ventas" — the "VAT at 18%"), (c) the payroll tax (the "ESSALUD and the ONP/AFP contributions"), (d) the customs declarations.
  • Registration process: The RUC registration is completed online through the SUNAT portal (the "SUNAT Virtual") using the "Clave SOL" (the "SUNAT Online Key"). The required documents include: (a) the "SUNARP registration certificate", (b) the "notarised bylaws", (c) the "proof of the registered address", (d) the "identity documents of the legal representative". The RUC number is issued immediately upon the online registration.
  • Ongoing obligations: The RUC holder must: (a) file the "monthly IGV return" (the "Declaración Mensual del IGV"), (b) file the "annual income tax return" (the "Declaración Jurada Anual del Impuesto a la Renta"), (c) issue the "electronic invoices" (the "Comprobantes Electrónicos" — the "electronic receipts") for all the sales, (d) maintain the accounting records in the PEN (the "Soles").

Company Types — SA, SAC, SRL, EIRL

  • SA (Sociedad Anónima): The "standard corporation" — the shares are freely transferable, the minimum of 2 shareholders (no maximum), the board of directors (the "directorio") with at least 3 directors, the annual audit required if the revenue exceeds 3,000 UIT (approximately S/ 15.5 million for 2026). The SA is suitable for the large enterprises and the public offerings.
  • SAC (Sociedad Anónima Cerrada): The "closed corporation" — the maximum of 20 shareholders, the shares are NOT freely transferable (the "transferencia restringida"), the board of directors is optional, the annual audit is NOT required regardless of the revenue. The SAC is the most common corporate form for the small and medium enterprises (the "SMEs") in Peru.
  • SRL (Sociedad de Responsabilidad Limitada): The "limited liability company" — the minimum of 2 partners (the "socios"), the maximum of 20 partners, the liability is limited to the capital contributions, the management is by the "manager" (the "gerente") rather than the board. The SRL is suitable for the professional services firms and the family businesses.
  • EIRL (Empresa Individual de Responsabilidad Limitada): The "individual limited liability enterprise" — the single owner (the "titular") with the limited liability, the minimum capital of S/ 1,000, the management by the owner or the appointed manager. The EIRL is designed for the sole proprietors who want the limited liability protection without the multiple shareholders.

MYPE and RUS — Simplified Tax Regimes

  • MYPE (Micro y Pequeña Empresa): The "MYPE regime" (the "Régimen MYPE Tributario" — the "RMT") is the simplified tax regime for the micro and small enterprises with the annual revenue below 1,700 UIT (approximately S/ 8.8 million for 2026). The MYPE tax rate is: (a) 10% on the first 15 UIT of the taxable income (approximately S/ 77,250), (b) 29.5% on the taxable income exceeding 15 UIT. The MYPE regime offers the simplified accounting and the reduced compliance burden.
  • RUS (Régimen Único Simplificado): The "RUS" (the "Régimen Único Simplificado" — the "Simplified Single Regime") is the "presumptive tax regime" for the very small businesses — the street vendors, the small shops, and the individual service providers with the monthly revenue below S/ 8,000. The RUS taxpayer pays the fixed monthly fee (the "cuota mensual") of S/ 20 to S/ 600 depending on the revenue and the business category. The RUS replaces the income tax AND the IGV — the taxpayer does NOT need to file the separate tax returns.
  • General regime: The enterprises that do NOT qualify for the MYPE or the RUS regimes are subject to the "general regime" (the "Régimen General") — the corporate income tax at 29.5%, the full IGV at 18%, the regular accounting requirements, and the annual audit if the revenue exceeds the threshold.