SUNAT - Peru's tax authority

Sunat, Peru’s National Customs and Tax Administration Superintendence (La Superintendencia Nacional de Aduanas y de Administración Tributaria), is a government administrative agency attached to the Peruvian Ministry of Economy and Finance who enforces taxation and customs in the country.

Enjoying functional, technical, economic, financial, budgetary and administrative autonomy Sunat is the most important tax authority in the country responsible for collecting all national taxes including taxes on income, on sales, on assets and financial transaction as well as customs duties.

However, municipal taxes such as taxes on ownership and transfer of immovable property, real estate and payment of municipal public services, are collected by the corresponding municipality.

The Sunat head office is in Lima. In addition, nearly 20 Sunat service centers are located in the Peruvian capital and another over 80 Sunat offices across the country where taxpayers can deal with and receive guidance in all tax and customs related matters in person. Additionally, on the Sunat website lots of helpful information can be found and electronic invoicing and tax declarations submitted.