Countries › Peru › Guide › 4. Entities and setup › Empresa individual de responsabilidad limitada (E.I.R.L.) in Peru: one owner company for individuals

Empresa individual de responsabilidad limitada (E.I.R.L.) in Peru: one owner company for individuals

Last verified: 2026-10-28 · Status: Stable

The E.I.R.L. is a legal entity created by a single individual, with assets separate from the owner, whose liability is limited to the company's assets. Only individuals may form or own one, each individual may own only one, and it is formed by public deed registered at SUNARP within thirty days. It is the most used vehicle for small local businesses, but a foreign parent company cannot use it; registry fees match a company's: 1.08 percent of the UIT plus 0.3 percent of capital.

USD figures use S/ 3.452 per US dollar, the banking system selling rate published by the Superintendencia de Banca, Seguros y AFP for 27 October 2026, the latest value in the Banco Central de Reserva del Perú statistics series PD04640PD on the verification date. Fees stated as a percentage of the UIT use the 2026 UIT of S/ 5,500 (Decreto Supremo Nº 301-2025-EF, as cited by Resolución de Superintendencia Nº 000016-2026/SUNAT). Conversions are for orientation only.

Key facts

Companies may own an E.I.R.L.	No, individuals only DL 21621 art. 4, as of 2026-10-28 · in force
E.I.R.L. an individual may own	1 companiesDL 21621 art. 5, as of 2026-10-28 · in force
Number of owners of an E.I.R.L.	1 ownerDL 21621 art. 1 and art. 5, as of 2026-10-28 · in force
E.I.R.L. legal minimum capital	None PENDL 21621 art. 2, as of 2026-10-28 · in force
Days to register the E.I.R.L. deed	30 daysDL 21621 art. 16, as of 2026-10-28 · in force
Registry fee waiver for incorporations through CDE	Extended three years DS 008-2026-PRODUCE, as of 2026-10-28 · in force

The rule

1. Nature and limited liability. The E.I.R.L. is a private law legal entity formed by the will of a single person, with assets distinct from those of its owner (titular). Its initial assets are the property contributed by the founder and their value is its capital. Its liability is limited to its assets, and the owner is not personally liable for its obligations, save as provided in art. 41 of the decree.Decreto Ley Nº 21621, Ley de la Empresa Individual de Responsabilidad Limitada, Art. 1, art. 2 and art. 3, 1976-09-14 official text · verified 2026-10-28

2. Who can own. Only individuals may form an E.I.R.L. or be its owner. Each individual may own only one E.I.R.L., and each E.I.R.L. may only be formed by, and transferred to, a single individual with legal capacity. The name must include "Empresa Individual de Responsabilidad Limitada" or E.I.R.L.; its duration is indefinite and it is always commercial in character.Decreto Ley Nº 21621, Art. 4, art. 5, art. 7 and art. 8, 1976-09-14 official text · verified 2026-10-28

3. Formation and registration. The E.I.R.L. is formed by public deed granted personally by the founder and registered in the Mercantile Registry (today SUNARP's Registry of Legal Persons); registration gives it legal personality and marks the start of operations. The deed states the owner's details, the will to form the company and contribute, name and domicile, purpose, value and composition of assets contributed, capital, the regime of its bodies and the first manager or managers. The deed and amendments must be registered within thirty days of signing. Until registration, acts in its name bind the person who signed them personally and without limit.Decreto Ley Nº 21621, Art. 13, art. 14, art. 15 and art. 16, 1976-09-14 official text · verified 2026-10-28

4. Contributions. The owner transfers ownership of the contributions to the company; only cash and movable or immovable property can be contributed. Cash contributions are made by deposit in a bank to the company's account, and the deposit slip is inserted in the deed of formation or capital increase. Contributions in kind need a detailed inventory with a valuation under sworn statement inserted in the deed.Decreto Ley Nº 21621, Art. 18, art. 19, art. 20 and art. 21, 1976-09-14 official text · verified 2026-10-28

5. Bodies. The E.I.R.L. has two bodies: the owner (titular), its supreme body, and management (gerencia). The owner approves or rejects the accounts and balance sheet for each financial year, decides on the use of profits, forms reserves, appoints and replaces managers and liquidators, orders audits, amends the deed, changes name, purpose or domicile, increases or reduces capital, and transforms, merges, dissolves or liquidates the company. Transfers of the owner's right must be by public deed registered within thirty days.Decreto Ley Nº 21621, Art. 33, art. 36, art. 37 and art. 39, 1976-09-14 official text · verified 2026-10-28

6. Registry fees (section 3.2 of the SUNARP TUPA): constitution 1.08 percent of the UIT plus 3 per 1,000 of capital; appointment of managers and attorneys 0.36 percent plus 0.24 percent of the UIT; capital increase 0.24 percent of the UIT plus 3 per 1,000 of the increase.
Cost to do it: Formation on S/ 20,000 capital: S/ 59.40 plus S/ 60 = S/ 119.40 (about US$34.59), plus S/ 25.60 for the name reservation.
Example: Formation registry fees on S/ 20,000: S/ 119.40. / About US$34.59.Texto Único de Procedimientos Administrativos de la SUNARP, approved by Decreto Supremo Nº 008-2004-JUS, TUPA section III, 3.2 Empresa Individual de Responsabilidad Limitada, procedures 1, 2 and 3, 2004-07-27 official text · verified 2026-10-28

7. Fee waiver through business development centres. Decreto Supremo Nº 008-2026-PRODUCE extended for three years the waiver of registry fees for incorporations filed through the Centros de Desarrollo Empresarial (CDE) authorised by the Ministry of Production, including name reservation and registration. SUNARP reports 37,122 companies registered under the waiver from May 2023 to 15 May 2026, of which 27,912 were E.I.R.L.Decreto Supremo Nº 008-2026-PRODUCE, as reported by SUNARP, Extension of the CDE registry fee waiver, 2026-06-02 official text · verified 2026-10-28 · changed: Extended for three years by Decreto Supremo Nº 008-2026-PRODUCE, announced by SUNARP on 2 June 2026.

Point	E.I.R.L.	S.A.C.
Owners	1 individual	2 or more, individuals or companies
Corporate owner	Not allowed	Allowed
Bodies	Owner and management	Shareholders' meeting, general manager, board optional
Bringing in an investor	Requires transformation	Issue or transfer shares
Registry formation fee	1.08% of UIT plus 0.3% of capital	1.08% of UIT plus 0.3% of capital

E.I.R.L. versus S.A.C. for a single founder

Worked example

A foreign national resident in Cusco forms Turismo Inca E.I.R.L. with S/ 20,000 (about US$5,793.74) deposited in a local bank. SUNARP fees are S/ 119.40 plus S/ 25.60 for the name. When a partner later joins, the owner transforms the E.I.R.L. into an S.A.C., since an E.I.R.L. cannot have two owners.

Step by step

Check that the owner is an individual who does not already own an E.I.R.L.
Reserve the name on SID-SUNARP or go through a CDE to benefit from the fee waiver.
Deposit cash capital in a bank account for the company and value any assets contributed.
Sign the deed before a notary and register within thirty days; the RUC is issued with registration.
Each year the owner approves the accounts and decides the use of profits, recorded in the owner's resolution book.

Common traps

A foreign parent company cannot own an E.I.R.L.; use an S.A.C. or a branch instead.
Until the deed is registered, whoever signs for the company is personally and unlimitedly liable.
Bringing in a co owner or investor requires transforming into another form first.
The decree's text dates from 1976 and still refers to the Mercantile Registry and CONASEV; registration today runs through SUNARP.

Sources

← Sociedad por acciones cerrada simplificada (S.A.C.S.) in Peru: online company for individual foundersJoint ventures and consortia in Peru: contratos asociativos, asociación en participación and their tax treatment →

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