Yes. As a service exporter in Peru, you must issue the appropriate tax document for your tax regime and meet the requirements for exporting services. In 2026, SUNAT continues to require electronic invoicing for certain service exports and recognizes services as exports when they are used or economically exploited abroad.
Key Takeaways
- Independent freelancers generally pay taxes as fourth-category income earners.
- Employees in an employment relationship are generally taxed under fifth-category income.
- Peru's progressive income tax rates on employment income can reach 30%.
- Exported services may be exempt from IGV, but they can still be subject to income tax.
The information in this guide does not constitute legal or tax advice. It is based on regulations and guidance available as of mid-2026. Consult a qualified professional before making any tax-related decision.
Exporting services from Peru involves more than simply receiving payments from a foreign client. You also need to understand how to document your services, which tax document to issue, and what obligations you have before SUNAT (National Superintendency of Customs and Tax Administration), depending on how you conduct your business.
Understanding these rules helps you avoid invoicing errors and determine when a transaction may qualify as a service export that is not subject to IGV.
This article explains which tax document applies in each case, the main requirements for exporting services, and what you should consider when reporting your income to SUNAT.
What requirements must a remote worker meet to export services?
For Peruvian IGV purposes, SUNAT establishes four main requirements:
All of these requirements must be met simultaneously. In addition, registration in the Service Exporters Registry is not mandatory in every case: SUNAT requires prior registration for certain transactions and provides exceptions for others covered by Article 33 of the IGV Law (General Sales Tax).
One particularly important factor is where the service is used or economically exploited. SUNAT states that the contractual terms must be analyzed to determine where the first act of disposition takes place, meaning the immediate economic benefit obtained by the customer.
Therefore, the fact that you physically perform your work from Peru does not prevent the service from qualifying as an export.
What taxes does a service exporter in Peru have to pay?
The two taxes that matter most in these situations are:
- Income Tax. This depends on whether your income falls under fourth-, fifth-, or third-category income, or qualifies as foreign-source income.
- IGV. It may not apply when the transaction meets the legal requirements to qualify as a service export. Therefore, there is no general rule stating that all money received from abroad is automatically tax-exempt.
1. Taxes for freelancers in Peru (independent professionals)
If you provide services personally and independently, without an employment relationship or subordination, your income will generally be treated as fourth-category income.
This typically applies to programmers, designers, consultants, translators, and marketing professionals who work from Peru for a foreign company.
How do you invoice?
As an independent worker, you must issue an Electronic Fee Receipt (Recibo por Honorarios Electrónico, or RHE). SUNAT requires this document for individuals who provide independent professional services.
The fact that your client is located in the United States, Europe, or another country does not automatically make your income foreign-source income. What matters is where the service is performed and the specific characteristics of the transaction.
How much Income Tax do you pay?
Fourth-category income is combined with other employment income and calculated annually using a progressive tax rate schedule:
These rates apply progressively by tax bracket, not to your entire income. For 2026, the UIT is S/ 5,500.
The annual calculation also includes a deduction of 20% of gross fourth-category income, capped at 24 UIT, as well as a standard deduction of 7 UIT for employment income, in addition to other deductions that may apply.
What does the 8% on the receipt mean?
The 8% that may be withheld or paid during the year is not necessarily your final tax liability. It generally functions as a withholding or estimated tax payment.
In certain cases, when a receipt exceeds S/ 1,500, an 8% withholding may apply, unless an exception applies or you have a valid withholding suspension in place. When you file your annual tax return, SUNAT determines your final tax liability and credits the withholdings and estimated tax payments made during the year.
2. Taxes for Remote Employees in Peru (Employment Relationship)
If you work under an employment relationship, your situation is different. Your salary is treated as fifth-category income, not fourth-category income.
The key distinction is not that you work remotely, but that an employment relationship exists: the company establishes the conditions under which you provide your services, and there is an element of subordination.
How do you invoice as a remote worker in Peru?
An employee does not issue a Fee Receipt or invoice for their salary. Their compensation is treated as fifth-category income.
Fifth-category income is also subject to the progressive tax rates of 8%, 14%, 17%, 20%, and 30%, after applying the applicable deductions.
When an employer is required to make withholdings in Peru, the employer calculates and withholds Income Tax on a monthly basis. The situation may be different when the employer is domiciled abroad and does not make Peruvian tax withholdings, in which case the employee must assess their obligations directly with SUNAT.
How do I invoice a U.S. company from Peru?
The country where the company is registered does not, by itself, determine how the worker is taxed. First, you must determine whether an employment relationship exists and then analyze where the income is considered to arise and which tax obligations apply.
Therefore, a remote worker employed by a foreign company should not assume that they must issue a Fee Receipt simply because their employer is located outside Peru.
At this point, the general rule is straightforward:
In both cases, employment income is subject to the progressive annual tax rate schedule of 8% to 30%.
Most common mistakes when invoicing as a service-exporting freelancer
- Thinking that receiving money from abroad means paying a specific tax
There is no separate tax on “receiving dollars from abroad.” What is taxed is the income generated, according to its nature and the applicable rules.
- Issuing an invoice when an RHE is required
A freelancer who personally provides services independently will generally generate fourth-category income and must issue an Electronic Fee Receipt. An invoice applies to transactions that generate third-category income, among other cases.
- Confusing IGV with Income Tax
The fact that a service qualifies as an export and is not subject to IGV does not mean that the income is exempt from Income Tax.
- Believing that an LLC eliminates Peruvian taxes
A U.S. LLC can change the contractual and tax structure of the business, but it does not, by itself, determine how its owner is taxed in Peru.
- Thinking that the client's country determines where the income arises
Having a client in the United States does not automatically mean that your income is foreign-source income. Among other factors, SUNAT considers where the activities generating the income are carried out.
How do you determine which structure applies to your situation?
The following comparison provides a quick starting point:
The LLC requires a specific analysis because both U.S. entity classification rules and Peruvian rules regarding domicile, source, and taxation of income may apply.
Staying compliant with SUNAT in Peru as a remote worker
As a practical rule, before receiving your first payment from abroad, you should have four points clearly defined:
- Who legally provides the service: you or a company.
- Which income category applies to the activity: fourth, fifth, third, or foreign-source income, depending on the circumstances.
- Which tax document must be issued: RHE, invoice, or another document.
- Whether the transaction meets the requirements for service exports to qualify for the applicable IGV treatment.
You should also keep contracts, receipts, payment records, and documentation that supports the nature of the services and their relationship to the foreign client.
Conclusion
Properly invoicing your international services allows you to document your income and remain compliant with SUNAT. Wallbit helps you receive international payments in U.S. dollars through a global account and transfer your funds to Peru, simplifying income management while keeping your tax obligations up to date.
This content is for informational purposes only and does not constitute legal, tax, or accounting advice. Consult a licensed professional before making decisions regarding your taxes.
