Quick answer
In Peru, a factura electrónica is issued through SUNAT systems or authorized providers to a buyer that has a RUC, so the buyer can deduct the cost and claim IGV credit. It shows both RUCs and names, a series starting with F and a sequential number, the date, the items, IGV at 18 percent, the total, and, when it applies, the detracción details.
Required details
Include each of these on the invoice. Some apply only above a value or for certain customers.
| Detail | What to show |
|---|---|
| Document type | "Factura electrónica" on the printed version. |
| Series and number | A four-character series starting with F (for example F001) and a sequential number of up to eight digits. |
| Issuer details | Name or company name, trade name if any, tax address, and RUC. |
| Buyer details | RUC and name or company name. Invoices go to buyers with a RUC; consumers get a boleta instead. |
| Date of issue and currency | The issue date and the currency of the invoice. |
| Items | Unit of measure, quantity, description, unit value, and line amount. |
| IGV and total | Taxable value, IGV at 18 percent, other charges, and the total. |
| Detracción details, when applicable | For operations subject to detracción above S/ 700: the legend, the supplier's Banco de la Nación account, the percentage, and the amount. |
Good to know
Sales to consumers without a RUC are documented with a boleta de venta electrónica (series starting with B). Independent workers usually issue electronic fee receipts (recibos por honorarios).
Tax rules
IGV
The IGV rate is 18 percent in total (16 percent IGV plus 2 percent municipal promotion tax). Exports of goods and qualifying services are not subject to IGV.
Detracciones
For certain goods and services, the buyer deposits a percentage of the price into the supplier's detracción account at Banco de la Nación and pays the rest to the supplier. Many business services fall in the "other services subject to IGV" group at 12 percent, and operations of S/ 700 or less are excluded. The supplier can only use that balance to pay taxes.
Electronic invoicing
SUNAT has made electronic issuance the norm for invoices, boletas, and related credit and debit notes. You can issue them from SUNAT Operaciones en Línea, the Emprender app, SUNAT's free invoicing software, your own system, or an electronic services operator (OSE).
To issue electronic invoices, your RUC must be active and your tax address verified (habido).
Record keeping
Keep books, records, and supporting documents for 5 years or for the tax limitation period, whichever is longer, under article 87 of the Tax Code.
Frequently asked questions
Can I issue an invoice to a client without a RUC in Peru?
Not a factura, except for exports to non-resident clients. Clients without a RUC receive a boleta de venta electrónica, which generally does not let them claim IGV credit.
What is a detracción on a Peruvian invoice?
It is an amount the buyer deposits into the supplier's Banco de la Nación account instead of paying it directly, for certain goods and services above S/ 700. The supplier uses that balance to pay taxes to SUNAT.
Related terms
- Tax ID A tax ID is the number a tax authority assigns to a business for reporting and collecting taxes.
- E-invoicing E-invoicing is the exchange of invoices in a structured electronic format that the recipient's system can process automatically, as opposed to a PDF or paper invoice that must be read and keyed in.
- VAT VAT (value added tax) is a consumption tax charged at each stage of the supply chain on the value added, used in the EU, UK, and more than 160 other countries.
- Withholding tax Withholding tax is an amount a client deducts from an invoice payment and pays directly to the tax authority on the supplier's behalf.
- Invoice number An invoice number is a unique identifier assigned to each invoice so it can be tracked, referenced in payments, and audited.
Sources
- SUNAT: Concepto y características de la factura electrónica
- SUNAT: Sistema de detracciones del IGV
- SUNAT: Factura con detracción
Last reviewed October 22, 2026. Spot something out of date? Let us know.
This page is general information, not legal or tax advice. Rules change and depend on your situation, so check the official sources or ask an accountant before relying on it.