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Incorporation checklist for a foreign owned company in Peru: steps, documents, timeline and registry costs

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

Setting up a foreign owned S.A.C. in Peru runs through a name reservation, a bank deposit of at least 25 percent of each share, a public deed before a notary sent on SID-SUNARP, registration (qualified within 24 hours for SID filings) and the RUC that SUNARP issues with the registration. The legal registry cost on S/ 100,000 of capital is about S/ 385 including the name reservation; the slow parts are usually apostilled powers and parent documents from abroad and the bank account. Afterwards the company activates its RUC and Clave SOL, files its beneficial ownership declaration on schedule and may register the foreign investment with ProInversión.

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

SUNARP name reservation fee25.60 PENSUNARP SID service, as of 2026-10-28 · in force
Name reservation validity30 daysLey 26887 art. 10, as of 2026-10-28 · in force
SUNARP qualification time for SID filings24 hoursSUNARP SID service, as of 2026-10-28 · in force
SUNARP company formation qualification fee1.08 % of UITTUPA SUNARP 3.1 procedure 1, as of 2026-10-28 · in force
SUNARP company formation inscription fee0.3 % of capitalTUPA SUNARP 3.1 procedure 1, as of 2026-10-28 · in force
Days to file the formation deed30 daysLey 26887 art. 16, as of 2026-10-28 · in force
Legal registry cost to form a company with S/ 100,000 capital incl. name reservation385.00 PENTUPA SUNARP 3.1 procedure 1; gob.pe 271, as of 2026-10-28 · in force
ProInversión response time for foreign investment registration25 business daysDL 662; gob.pe 10613, as of 2026-10-28 · in force

The rule

1. Name reservation. Anyone taking part in forming a company may protect the name with a registry preference reservation for thirty days, after which it lapses by law. On SID-SUNARP the reservation costs S/ 25.60; it is not mandatory but SUNARP recommends it, and the registrar checks for identical or matching names.
Cost to do it: S/ 25.60 (about US$7.42).Ley Nº 26887, Ley General de Sociedades; SUNARP service sheet, LGS art. 10; gob.pe service 271, 2025-02-13 official text · verified 2026-10-28
2. Capital deposit. Cash shown as paid at formation must already be deposited in the company's name in a bank or financial company of the Peruvian financial system when the public deed is signed, and at least a quarter of each share must be paid. Once the deed is signed, managers may use the deposited money for necessary expenses even before registration, under personal liability.
Cost to do it: On S/ 100,000 capital, at least S/ 25,000 (about US$7,242.18) must be deposited.Ley Nº 26887, Ley General de Sociedades, Art. 23, art. 24 and art. 52, 1997-12-09 official text · verified 2026-10-28
3. Deed and registration. The company is formed by public deed containing the pacto social and bylaws, naming the first managers; the deed must be registered in the Registry of the company's domicile, and the company acquires legal personality on registration. The deed must be filed within thirty days of signing.Ley Nº 26887, Ley General de Sociedades, Art. 5, art. 6 and art. 16, 1997-12-09 official text · verified 2026-10-28
4. SID-SUNARP route and timing. Through SID-SUNARP the founders obtain standard bylaws for an S.A., S.R.L., S.A.C. or E.I.R.L., send them to the notary of their choice, sign the deed and the notary sends the digitally signed deed to SUNARP. SUNARP states a qualification period of 24 hours and communicates the registration together with the company's RUC number, which the legal representative must then activate with SUNAT's Clave SOL. SUNARP advises reserving the name first.SUNARP service sheet on gob.pe (Constituir tu empresa a través de SID-SUNARP), Antes de iniciar and Importante, 2021-03-08 official text · verified 2026-10-28
5. Registry fees. Constitution of a company: 1.08 percent of the UIT as qualification fee plus 3 per 1,000 of capital as inscription fee.
Cost to do it: On S/ 100,000: S/ 59.40 plus S/ 300 = S/ 359.40 (about US$104.11); with the name reservation S/ 385 (about US$111.53). Notary fees, apostilles and translations are market priced and not set by law.
Example: Registry total on S/ 100,000 capital: S/ 385. / About US$111.53 on about US$28,968.71 of capital.Texto Único de Procedimientos Administrativos de la SUNARP, approved by Decreto Supremo Nº 008-2004-JUS, TUPA section III, 3.1 Sociedades, procedure 1, 2004-07-27 official text · verified 2026-10-28
6. Irregular company risk. A company becomes irregular if more than thirty days pass after the deed without applying for registration (among other cases), and those acting in its name become personally, jointly and unlimitedly liable for the acts carried out; if the irregularity exists from formation, the shareholders share that liability.Ley Nº 26887, Ley General de Sociedades, Art. 423 numeral 3 and art. 424, 1997-12-09 official text · verified 2026-10-28
7. Tax registration. Legal persons that are taxpayers or responsible for taxes administered by SUNAT, domestic or foreign, domiciled or not, must register in the RUC, and taxpayers must obtain the Clave SOL that gives access to their SUNAT electronic mailbox.Decreto Legislativo Nº 943, Ley del Registro Único de Contribuyentes; Texto Único Ordenado del Código Tributario, Decreto Supremo Nº 133-2013-EF, DL 943 art. 2; Código Tributario art. 87 numeral 1, 2003-12-20 official text · verified 2026-10-28
8. Beneficial ownership on day one. Domestic companies that register for or activate a RUC after 30 November 2026 must file their beneficial ownership declaration by the due date for the period of registration or activation; those registered from 1 January 2025 to 30 November 2026 file for the November 2026 period.Resolución de Superintendencia Nº 000168-2025/SUNAT, Art. 3 a) ii.4 and c), 2025-05-26 official text · verified 2026-10-28
9. Optional foreign investment registration. Foreign investors may register their capital contributions, investments placed through securities abroad or share transfers with ProInversión, which secures guarantees under Decreto Legislativo Nº 662 such as the right to transfer abroad capital, dividends and royalties in freely convertible currency after taxes without prior authorisation, and to use the most favourable exchange rate. ProInversión states a response time of 25 business days. For the registration to be taken into account in a legal stability agreement, the investor must add the capitalisation entry in the journal, proof that the contribution came from abroad through the Peruvian financial system, and the registered capital increase deed.Decreto Legislativo Nº 662; ProInversión service sheet on gob.pe, gob.pe service 10613 (Registrar inversiones extranjeras en ProInversión), 2021-04-29 official text · verified 2026-10-28
StepWhoOfficial time or deadlineLegal cost
Apostilled powers, parent good standing, translationsForeign shareholdersNot set by lawMarket priced
Name reservation on SID-SUNARPFounder or lawyerReservation lasts 30 daysS/ 25.60
Bank account and deposit of 25% or more of each shareBankBefore the deed is signedBank tariff
Public deed before notary, sent by SID-SUNARPNotaryFile within 30 days of the deedMarket priced
SUNARP qualification and registration with RUCSUNARP24 hours for SID filingsS/ 359.40 on S/ 100,000
RUC and Clave SOL activationLegal representativeAfter registrationNot stated in DL 943
Beneficial ownership declaration (Form 3800)CompanyPeriod of RUC registration if after 30 Nov 2026No filing fee
Foreign investment registration (optional)ProInversión25 business daysNo fee stated

Indicative sequence for a two shareholder S.A.C. owned from abroad (legal deadlines and official service times; document gathering abroad varies)

Worked example

  • A Brazilian parent and its subsidiary form a Lima S.A.C. with S/ 100,000 capital (about US$28,968.71). After the powers of attorney and good standing certificate are apostilled and translated, the name is reserved for S/ 25.60, S/ 25,000 is deposited, the deed is signed and sent through SID-SUNARP, and registration and the RUC follow after SUNARP's 24 hour qualification. Registry fees total S/ 385 (about US$111.53).

Step by step

  1. Pick the vehicle (see choosing an entity) and draft bylaws suited to foreign owners: no board if not needed, wide proxy clause, transfer rules.
  2. Gather documents abroad: parent good standing, bylaws, board resolutions, powers of attorney; apostille and translate.
  3. Reserve the name on SID-SUNARP.
  4. Open the bank account in formation and deposit at least 25 percent of each share.
  5. Sign the public deed before the notary, who files it through SID-SUNARP within the thirty day window.
  6. Receive the registration and RUC, activate the RUC and Clave SOL and start checking the SUNAT electronic mailbox.
  7. Legalise the share register, minutes and accounting books.
  8. File the beneficial ownership declaration for the period of RUC registration; consider registering the investment with ProInversión.

Common traps

  • Missing the thirty day filing window after the deed makes the company irregular and exposes those acting for it to unlimited liability.
  • The RUC is issued with the registration but must be activated with the Clave SOL before invoicing.
  • Companies registering for a RUC after 30 November 2026 owe the beneficial ownership declaration from their first period.

Sources

Related pages

Related: Peru country profile · live dashboard · central bank and release calendar · our posts on X

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