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The first 90 days in Peru: from foreign documents to the first monthly filings

Argentina. For full detail on Argentina, go to The Argentine Thread.

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

A foreign investor usually spends the first weeks on documents: apostilled papers from the home country, an optional 30 day name reservation with SUNARP (S/ 25.60 online), the capital deposit in a Peruvian bank and the public deed, which SUNARP has up to 35 days to register. Once the company or branch exists it enrolls in SUNAT's taxpayer registry (RUC), registers each worker in the T-Registro on the day they start, files foreign workers' contracts online and registers the foreign capital with ProInversión, which answers within 25 business days. From the first full month the company files and pays monthly taxes and payroll on SUNAT's calendar by the last digit of its RUC, and a company that gets its RUC after 30 November 2026 files its beneficial owner return with the first period in which it registers.

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 and shown in the Banco Central de Reserva del Perú statistics series PD04640PD. Amounts set in US dollars by law are quoted as written. Conversions are for orientation only.

Key facts

SUNARP name reservation fee, online	25.6 PENSUNARP service sheet gob.pe/271, as of 2026-10-28 · in force
Duration of name reservation	30 daysLey 26887 art. 10, as of 2026-10-28 · in force
SUNARP registration term for incorporation deeds	35 daysSUNARP TUPA (DS 008-2004-JUS), as of 2026-10-28 · in force
SUNARP review fee for a company incorporation, share of the UIT	1.08 %SUNARP TUPA, as of 2026-10-28 · in force
SUNARP registration fee on capital	3 per milleSUNARP TUPA, as of 2026-10-28 · in force
ProInversión foreign investment registration response time	25 business daysgob.pe procedure 10613, as of 2026-10-28 · in force
Cap on foreign workers as share of total workforce	20 %DL 689 art. 4, as of 2026-10-28 · in force
Cap on foreign workers' pay as share of payroll	30 %DL 689 art. 4, as of 2026-10-28 · in force
Hague Apostille Convention in force for Peru	2010-09-30 dateHCCH status table, as of 2026-10-28 · in force

The rule

1. Public documents issued in another state party to the Hague Apostille Convention only need an apostille from the issuing country to be used in Peru, with no consular legalization. The convention entered into force for Peru on 30 September 2010; it has been in force for Argentina since 18 February 1988.
Example: A foreign parent's certificate of good standing and board resolution, apostilled abroad and translated, can go straight to the Peruvian notary.Convention of 5 October 1961 Abolishing the Requirement of Legalisation for Foreign Public Documents (HCCH status table), Status table, Peru and Argentina rows, 2010-09-30 official text · verified 2026-10-28

2. Anyone taking part in forming a company may protect the chosen name with a registry preference reservation for thirty days, after which it lapses by operation of law. No company may adopt a name equal to one under reservation, and the Registry will not register a company whose name is identical to that of an existing company.
Cost to do it: S/ 25.60 paid online through SID SUNARP, per the SUNARP service sheet on gob.pe (last updated 13 February 2025); about US$7.42. SUNARP describes the reservation as optional but recommended.
Example: Reserve on day 1; the deed must be filed before day 30 or the protection lapses.Ley Nº 26887 (Ley General de Sociedades), Art. 9 and art. 10, 1997-12-09 official text · verified 2026-10-28

3. Money contributions shown as paid on formation must be deposited in the company's name in a bank or financial company of the Peruvian financial system at the time the public deed is signed. Non cash contributions are deemed made when the public deed is granted.
Example: Paid in capital of S/ 100,000 must be sitting in a Peruvian bank account opened for the company in formation before the notary signs. / S/ 100,000 is about US$28,969.Ley Nº 26887 (Ley General de Sociedades), Art. 22 and art. 23, 1997-12-09 official text · verified 2026-10-28

4. SUNARP registers the incorporation deed containing the articles and bylaws, and the deed establishing a Peruvian branch of a foreign company, within a registration term of 35 days unless extended or suspended. The branch deed must state the assigned capital, that the activities fall within the parent's purpose, the branch domicile, a permanent legal representative with powers and submission to Peruvian law, and be accompanied by the parent's certificate of good standing.
Cost to do it: Company: 1.08 percent of the UIT for review (S/ 59.40) plus 3 per thousand of the capital for registration. Branch: 1.20 percent of the UIT (S/ 66.00) plus 3 per thousand of the assigned capital. Notary fees are set privately and are not included.
Example: Capital of S/ 100,000: S/ 59.40 review fee plus S/ 300.00 registration fee, S/ 359.40 in registry fees. / About US$104.11 of registry fees on about US$28,969 of capital.Texto Único de Procedimientos Administrativos (TUPA) de la SUNARP, Decreto Supremo Nº 008-2004-JUS and amendments, Registro de Personas Jurídicas: incorporation of a company and establishment of a branch of a foreign company, 2004-08-01 official text · verified 2026-10-28

5. Acts carried out in the company's name before registration are valid only if the company is registered and ratifies them within three months; otherwise those who acted are jointly and without limit personally liable.Ley Nº 26887 (Ley General de Sociedades), Art. 7, 1997-12-09 official text · verified 2026-10-28

6. Legal entities and other entities, national or foreign, must register in SUNAT's Registro Único de Contribuyentes (RUC) if they are taxpayers or responsible for taxes administered by SUNAT, among other cases. The RUC number is permanent and must be used in every filing with SUNAT and given to public bodies, financial institutions and notaries.Decreto Legislativo Nº 943 (Ley del Registro Único de Contribuyentes), text updated to 2 July 2024, Art. 2, art. 3 and art. 4, 2003-12-20 official text · verified 2026-10-28

7. The employer must register itself and each worker, trainee and third party staff in the T-Registro within the day on which the person starts to provide services, whatever the type of contract or the days worked, and give the worker proof of registration on the next business day.
Example: A manager hired on 1 March is registered in the T-Registro on 1 March, not at month end.Decreto Supremo Nº 018-2007-TR (Planilla Electrónica), as amended, Art. 4-A, 2007-08-28 official text · verified 2026-10-28

8. Companies may hire foreign staff up to 20 percent of their total workforce, and the pay of foreign staff may not exceed 30 percent of the total payroll. Foreign workers' contracts must be in writing and for a fixed term of up to three years, renewable. Exemptions from the limits and contract extensions or changes are processed under automatic approval and are deemed approved on filing through the virtual system for foreigners' contracts.
Example: A company with 10 workers may employ 2 foreigners, provided their pay is no more than 30 percent of payroll.Decreto Legislativo Nº 689 (contracting of foreign workers) and its regulation Decreto Supremo Nº 014-92-TR as amended by Decreto Supremo Nº 008-2018-TR, DL 689 art. 4 and art. 5; DS 014-92-TR art. 18 and art. 21, 1991-11-05 official text · verified 2026-10-28

9. Foreign investment is authorized automatically and, once made, must be registered with the competent national body. ProInversión's registration procedure covers capital contributions, investments funded by placing securities abroad and share transfers; a legal stability applicant must also show the contribution came from abroad through the national financial system. ProInversión sends its resolution within 25 business days.
Example: File Form 1 with the capitalization entry and bank evidence once the capital increase is registered.Decreto Legislativo Nº 662 and ProInversión service sheet on gob.pe, DL 662 art. 3; gob.pe procedure 10613, 1991-08-29 official text · verified 2026-10-28

10. Domiciled legal entities that obtain or activate their RUC from 1 January 2025 to 30 November 2026 file the beneficial owner return by the due date for the November 2026 period. Those that register or obtain their RUC after 30 November 2026 file it by the due date for the period in which they register or activate the RUC. The return shows the beneficial owners as of the last day of that period.
Example: A company that activates its RUC on 10 January 2027 files its beneficial owner return with the January 2027 period, due in February 2027.Resolución de Superintendencia Nº 000168-2025/SUNAT, under Decreto Legislativo Nº 1372, Art. 3 a) ii) and art. 3 c), 2025-05-26 official text · verified 2026-10-28 · changed: SUNAT fixed the November 2026 period as the filing deadline for companies with RUC from 2025 to November 2026, and filing with the first period for later registrations (RS 000168-2025/SUNAT of 26 May 2025).

11. Monthly taxes, advance payments and withheld taxes are filed and paid by business day deadlines fixed by SUNAT according to the last digit of the RUC; the 2026 schedule runs from 15 to 18 of the following month for digit 0, a few business days later for higher digits.Resolución de Superintendencia Nº 281-2022/SUNAT, Annex I, Art. 1 and art. 3, 2022-12-24 official text · verified 2026-10-28

12. Employers deposit CTS severance savings in the first fifteen calendar days of May and November, and pay the July and December gratificaciones in the first half of each of those months; the payment deadline cannot be changed by agreement.TUO DL 650 (Decreto Supremo Nº 001-97-TR); Ley Nº 27735; Decreto Supremo Nº 005-2002-TR, DS 001-97-TR art. 21 and art. 22; Ley 27735 art. 5; DS 005-2002-TR art. 4, 1997-03-01 official text · verified 2026-10-28

Window	Step	Who	Legal basis	Official cost
Before day 1	Apostille the parent's documents abroad; translate	Home country authority	Apostille Convention (in force for Peru 30 Sep 2010)	Set abroad
Days 1 to 3	Reserve the name (valid 30 days)	SUNARP via SID SUNARP	Ley 26887 art. 10	S/ 25.60 (about US$7.42)
Days 3 to 15	Open the bank account, deposit the paid in capital, sign the public deed	Bank and notary	Ley 26887 art. 5 and art. 23	Notary fees not regulated here
Days 15 to 50	Registration in the Registro de Personas Jurídicas (up to 35 days)	SUNARP	SUNARP TUPA; Ley 26887 art. 6	S/ 359.40 (about US$104.11)
On registration	Enroll in the RUC and obtain online access	SUNAT	DL 943 art. 2
Within 3 months of registration	Ratify contracts signed before registration	Board or manager	Ley 26887 art. 7
First day of each hire	T-Registro entry for each worker	SUNAT and MTPE systems	DS 018-2007-TR art. 4-A
After the capital is registered	Register the foreign investment (answer in 25 business days)	ProInversión	DL 662 art. 3; gob.pe/10613
Month after the first operations	Monthly tax and PLAME filing by RUC digit	SUNAT	RS 281-2022/SUNAT
First period of RUC (if after 30 Nov 2026)	Beneficial owner return	SUNAT	RS 000168-2025/SUNAT art. 3 c)

A realistic first 90 days for a foreign owned S.A.C. with S/ 100,000 of paid in capital. Registry fees from the SUNARP TUPA at the 2026 UIT of S/ 5,500; notary, translation and adviser fees are set privately and excluded. USD at S/ 3.452.

Worked example

Registry cost of forming an S.A.C. with S/ 100,000 of capital: S/ 59.40 review fee (1.08 percent of a S/ 5,500 UIT) plus S/ 300.00 (3 per thousand of capital) equals S/ 359.40, about US$104.11, plus S/ 25.60 if the name is reserved.
A branch with S/ 500,000 of assigned capital pays S/ 66.00 plus S/ 1,500.00, S/ 1,566.00 in registry fees, about US$453.65.
A company whose RUC ends in 4 and that hires its first staff in January 2027 files the January PLAME and monthly taxes in February 2027 on SUNAT's schedule for digits 4 and 5.

Step by step

Collect the parent's certificate of good standing, articles and the resolution approving the investment, apostilled in the home country, and arrange certified translations.
Choose the second shareholder (any company needs two, Ley 26887 art. 4) and the local manager or permanent branch representative.
Reserve the name in SID SUNARP and plan to sign the deed within 30 days.
Open a bank account for the company in formation and deposit the cash capital before the notary signs (Ley 26887 art. 23).
Sign the public deed and let the notary file it with SUNARP; allow up to 35 days for registration.
Enroll in the RUC, set up electronic access and invoicing, and ratify any pre registration contracts within three months.
Register every worker in the T-Registro on day one and file foreign workers' contracts in the virtual system, within the 20 percent and 30 percent limits.
Register the foreign capital with ProInversión and keep the bank evidence for later remittances of capital and profits.
Put the RUC digit schedule, the beneficial owner deadline and the May, July, November and December payroll dates in the compliance calendar.

Common traps

The name reservation lapses automatically after 30 days; a late deed may lose the name to another filer (Ley 26887 art. 10).
Cash capital must already be in a Peruvian bank in the company's name when the deed is signed; a foreign account does not satisfy the rule (Ley 26887 art. 23).
Contracts signed before registration bind the signers personally unless ratified within three months of registration (Ley 26887 art. 7).
A worker who starts before being entered in the T-Registro is unregistered from day one; the rule applies whatever the contract type (DS 018-2007-TR art. 4-A).
Registry review fees are a percentage of the UIT, so they rise each year with the UIT; the S/ 25.60 online name reservation figure is the one shown on the SUNARP sheet updated in February 2025.
Beneficial owner filing is tied to the RUC: from 1 December 2026 a new company files in its first period, not at a later general deadline (RS 000168-2025/SUNAT art. 3 c)).
Argentina: documents from Argentina also need only an apostille, since both countries are parties to the Apostille Convention; see The Argentine Thread guide for the Argentine side of a cross border setup.

Sources

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