
Company Incorporation Guide
Company incorporation Peru for owners abroad
Applicable country/region: PE - Peru
- Written by our advisory team
- Peru rules and requirements
- Checked against official sources
Guide overview
From the notary's deed to the first filings
For company incorporation, Peru's limited liability company (S.R.L.) and closely held corporation (S.A.C.) both begin with a public deed (escritura pública). The founders, individuals or companies, Peruvian or foreign, sign it before a Peruvian notary, in person or through a representative. It carries the pacto social and bylaws (estatuto). The notary files it with the Registro de Personas Jurídicas of the Superintendencia Nacional de los Registros Públicos (SUNARP). The company is a legal person from registration. The choices, in order: the type of company, or a branch; how papers from abroad are apostilled and translated, and whom they identify; which local conditions are law or practice. Next come the tax registration and regime, then the license, bank and annual return.

COMPANY TYPES
Company incorporation Peru: S.R.L., S.A.C. or a branch
Reading the company types
Peru SRL Basic Information
Peru SRL Registered Capital Requirement
REQUIRED DOCUMENTS
Signing from abroad, and whose identity the file must prove

Reading the documents
Legal Entity Shareholders's Required Documents
Natural Person Shareholders & Directors's Required Documents

REQUIREMENTS AND ESTIMATED COST
What the law requires here and what practice adds
Reading the requirements
Base Cost
Requirements
In practice, at least one director needs to be a Peruvian resident. If no Peruvian resident serves as a director, you can choose the Nominee Director service provided by TKEG Expat ™ (HK SAR).
To register a company in Peru, a business address is required. If you do not have a business address in Peru, you can choose the Registered Address service provided by TKEG Expat ™ (HK SAR).
Estimated Cost
Add TKEG Expat ™ (HK SAR) as a preferred source on Google
TAX
What the tax registration switches on

Reading the tax data
Corporate Income Tax (CIT)
Withholding Tax (WHT)
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Effective Tax Rate (ETR)
Conclusion
Life after registration and the first thing to check
After you set up a company in Peru, trading from premises needs a municipal operating license (licencia de funcionamiento) before the establishment opens. The district municipality grants it under the operating license law (Ley 28976). For low or medium risk, the building-safety inspection (ITSE) follows the license. For high or very high risk, it comes first. The corporate bank account comes earlier. For a cash capital contribution, the bank relationship begins before the deed, which includes the bank's proof of deposit. A business in Peru under the Régimen General or the Régimen MYPE Tributario also files an annual income tax return (declaración jurada anual) with SUNAT. Before signing a lease, ask the municipality which risk level the premises fall under.
About Peru
Peru is one of Latin America’s fastest-growing economies with rich mineral resources, a diversified export base, free trade agreements with major global markets, and growing tech and agribusiness sectors.
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