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Peru Invoice Template (Factura, Reference Layout)

A free, editable reference layout that names the details a Peruvian factura carries: the seller's RUC, the buyer's RUC, a series and sequential number, a description of the goods or services, the taxable value, IGV at 18% and the total. Read this first: in Peru a factura is a comprobante de pago regulated by SUNAT, and most taxpayers are now required to issue it electronically through one of SUNAT's electronic issuing systems, as signed XML that SUNAT or an authorised operator (OSE) checks. SUNAT stopped offering its list of obligated issuers on 1 June 2026 because most taxpayers are obligated, apart from specific exceptions such as the Nuevo RUS. A file from this page, or a PDF from InvoiceQuickly, is not a factura electrónica and does not support an IGV credit. Use it to check what your issuing system should show, to brief your accountant, or as a quote or commercial invoice layout if you are a business outside Peru billing a Peruvian client. It downloads as an HTML file you can edit in a browser and print or save as PDF.

Preview this editable document

Download the HTML file to edit its fields, then print or save as PDF. Totals are entered manually.

What This Template Includes

  • Seller RUC
  • Buyer RUC (a factura is issued only to a buyer with a RUC, except exports to non-residents)
  • Series and sequential number from your SUNAT issuing system
  • IGV at 18% (in 2026: 15.5% IGV plus 2.5% Municipal Promotion Tax)
  • Detracción note (factura con detracción), if the sale is subject to it
  • Reference to the original factura (on credit and debit notes)

How to fill in this Peru Invoice (Factura)

  1. Download the template. It opens as an editable HTML file in your browser.
  2. Replace each bracketed field with your details. Totals are not calculated for you, so check the arithmetic.
  3. Print it or save it as a PDF from your browser. InvoiceQuickly does not create or store this document type.

Recommended Payment Terms

SUNAT's rules govern how the sale is documented, not when it is paid. Agree payment terms in your contract and state them on the factura, for example "Pago a 30 días" (payment in 30 days). SUNAT's portal also runs a confirmation platform for facturas sold on credit, which is used when a factura is financed through factoring, so keep the electronic factura and its acceptance record together.

Tax Information

The IGV rate applied to taxable sales in Peru is 18%. Under Law 32387 the Municipal Promotion Tax (IPM) inside that 18% is rising in steps: in 2026 the 18% is made up of 15.5% IGV and 2.5% IPM, in 2027 of 15% IGV and 3% IPM, and the IPM continues to rise until it reaches 4%, while the total stays at 18%. Reduced IGV treatment exists for some micro and small restaurant, hotel and tourist accommodation businesses. A factura supports cost or expense for income tax and IGV credit; a boleta de venta, issued to final consumers, does not. InvoiceQuickly applies one tax percentage per invoice, prints English only, copies saved tax IDs to new invoice PDFs, does not offer soles in its editor and cannot issue electronic payment receipts. This is general information, not legal or tax advice; confirm your obligations with SUNAT or an adviser.

Industry context (2026)

Peru's electronic payment receipts (comprobantes de pago electrónicos) are issued through SUNAT's electronic issuing systems (SEE), as XML following the UBL standard and signed with a digital certificate from a provider listed by INDECOPI. Operators of electronic services (OSE) are accredited by SUNAT to check the documents. SUNAT's page on obligated issuers (updated 1 June 2026) says most taxpayers are now obligated, so the list of obligated issuers is no longer published. The IGV composition comes from SUNAT's orientation page on IGV (Law 32387). Sources: cpe.sunat.gob.pe (read via Internet Archive captures of 11 and 16 October 2026), orientacion.sunat.gob.pe and gob.pe. Accessed 27 October 2026.

Worked example

Illustrative example: a consultancy in Lima registered under the MYPE Tributario regime advises a company in Arequipa that has a RUC, for S/ 10,000 before tax in October 2026. IGV at 18% is S/ 1,800, so the total is S/ 11,800; of the 18%, 15.5 points are IGV and 2.5 points are IPM in 2026. Because the buyer has a RUC and will claim the IGV credit, the consultancy issues a factura electrónica from a SUNAT issuing system, not from this layout, with both RUC numbers, the series and number the system assigns, the description of the service and the 18% IGV. If the same advice were sold to a private individual, it would issue an electronic boleta de venta instead. A PDF built from this page could still serve as the quote before the work.

Common mistakes to avoid

Sending a PDF instead of a factura electrónica

A PDF from a template is not a comprobante de pago. Your client cannot use it for IGV credit.

Issuing a factura to a buyer without a RUC

A factura goes only to a buyer with a RUC, except exports to non-residents. Final consumers get a boleta de venta.

Adding the IPM on top of 18%

The move from IGV to IPM under Law 32387 changes the split inside the 18%, not the total. A S/ 10,000 sale is still S/ 11,800 with tax.

Editing an accepted factura

Once SUNAT or an OSE has accepted a factura, correct it with an electronic credit or debit note that references it.

Invoicing Tips

  • 1If you are registered in the RUC under the General, Special or MYPE Tributario regime, assume you must issue electronic facturas and boletas from the day you register. Do not send this layout as a factura.
  • 2Choose the right receipt: a factura for a buyer with a RUC, a boleta de venta for a final consumer.
  • 3Issue facturas through a SUNAT electronic issuing system: SUNAT's own online system (SEE-SOL), the Facturador SUNAT, your own system, or a system validated by an OSE.
  • 4Corrections go on an electronic credit note or debit note that references the original factura, issued once that factura has an accepted receipt record (CDR).
  • 5Billing a Peruvian company from outside Peru? Ask the client which details they need for their own IGV and income tax filings before you send the invoice.

Related Resources

Frequently Asked Questions

Can I use this template as a Peruvian factura?

Not for domestic sales. A factura is a comprobante de pago regulated by SUNAT, and most taxpayers must issue it electronically through a SUNAT electronic issuing system. This layout and InvoiceQuickly PDFs are not electronic payment receipts and do not support an IGV credit.

Who must issue electronic facturas in Peru?

Taxpayers designated by SUNAT resolution. SUNAT says most taxpayers are now obligated, which is why it withdrew its list of obligated issuers on 1 June 2026. New RUC registrants under the General, Special or MYPE Tributario income tax regimes are obligated from the day they register. Taxpayers under the Nuevo RUS are among the exceptions.

What is the IGV rate in 2026?

18% in total. In 2026 that is 15.5% IGV plus 2.5% Municipal Promotion Tax (IPM), under Law 32387. On a S/ 10,000 sale the 18% is S/ 1,800, so the total is S/ 11,800.

What is the difference between a factura and a boleta de venta?

A factura is issued to a buyer with a RUC and lets the buyer support costs for income tax and claim IGV credit. A boleta de venta is issued to final consumers and does not give a right to IGV credit or support costs for tax purposes, apart from cases the law allows.

Does InvoiceQuickly issue SUNAT electronic invoices?

No. InvoiceQuickly creates English-language PDF invoices. It cannot produce signed XML, send documents to SUNAT or an OSE, or obtain a receipt record (CDR). It also copies saved tax IDs to new invoice PDFs and does not offer soles in its editor.