Steps to start a Business in Peru - Part II

Obtaining the number of RUC

The RUC (Registry of Taxpayers) is what identifies a person or company at SUNAT (National Superintendency of Tax Administration) for the payment taxes.

Every natural or legal person is obligated to enroll in the RUC, otherwise they will be penalized according to the Tax Code.

To obtain it you must go to SUNAT, fill out a form and wait for the notification also in SUNAT while obtaining our RUC, we must determine which tax regime we will choose to pay taxes, either Single Simplified Regime (RUS) or the Special Regime of Income Tax (RER).

Once we have the number of our RUC, and designated the tax system, now, we can print and use for commercial transactions, payment receipts (such as ticket and bills).

Buying and Legalizing Accounting Books

In this step we buy the accounting books depending on wich tax regime we choose,, this accounting book has to be authenticated by a Public Notary.

Legalizing Payrolls Sheets

By the labour laws, all workers of a company, no matter how many hours they work, must be in payroll sheets (implying benefits such as bonuses, compensation for length of service, etc..).

For this step, we must go to the dependency of the Labour Ministry, where we legalize (before paying the fee) our payroll sheets,

Municipal License Application

We obtain the operating license in the City Government.

Generally, the documents to be presented are:

• Copy of the RUC.
• Zoning Certificate (industrial area, commercial area, residential area, etc..).
• Map of the Business location.
• Copy of rental agreement or property deed.
• Copy of the public deed.
• Receipt of the fee.
• Application form.

Well that's the basic steps to start a business in Peru, hope it was useful for all of you.