Start a Business in Peru, or Do Business Without a Company: 2026 Guide
You do not need a Peruvian company to start doing business in Peru. Many foreign companies sell from abroad, work through a local distributor or employ their first staff through an employer of record, and only set up a company when sales or the team grow.
Five ways to enter Peru
| Option | What it lets you do | Entity needed? |
|---|---|---|
| Sell from abroad | Contract and invoice Peruvian customers from your home company | No |
| Distributor or agent | A Peruvian partner imports, sells or represents you | No |
| Employ staff through an EOR | Have people working for you in Peru, employed by a Peruvian employer | No |
| Branch (sucursal) | Operate in Peru as your foreign company, with its own RUC | Branch registration |
| Your own company (usually an S.A.C.) | Trade, invoice and employ in Peru in your own name | Company registration |
What you can do without a Peruvian company
- Sell services or goods from abroad. A Peruvian customer withholds income tax on payments for services performed in Peru, and for technical assistance or digital services used in Peru even if delivered from abroad: generally 30% (15% for technical assistance), unless a tax treaty reduces it. Peru has treaties with Brazil, Canada, Chile, Japan, Korea, Mexico, Portugal, Switzerland and, from 2027, the United Kingdom, plus the Andean Community rules.
- Use a distributor or commercial agent. Common for goods. Choose an independent partner; an agent who habitually signs contracts for you can create a taxable presence.
- Have staff in Peru through an employer of record. A Peruvian employer issues the contract, pays salary and handles EsSalud, gratificaciones and CTS, within Peru’s staffing and outsourcing rules. See employer of record in Peru.
Know the limits. An EOR employs your people; it does not register your business or let you invoice in Peru. And under Peruvian rules your company may have a permanent establishment, and owe Peruvian tax, if it has a fixed place of business in Peru, a dependent agent who habitually concludes contracts for it, or if it provides services in Peru for more than 183 days in any 12-month period. Take tax advice before your team starts selling. Source: PwC Worldwide Tax Summaries.
When to set up your own company
- You will invoice Peruvian customers regularly, or need to import goods in your own name
- You want a permanent team on your core business, under your own management
- Your staff in Peru negotiate and close contracts for you
- You need local licences, public tenders or a Peruvian bank account for operations
How to register a company in Peru
Most foreign investors use a closed corporation (sociedad anónima cerrada, S.A.C.): two to 20 shareholders, which can be foreign companies or individuals, and no minimum capital for most activities. The usual steps:
| Step | What happens |
|---|---|
| 1. Name | Check and reserve the company name with SUNARP, the public registry |
| 2. Articles | Draft the articles of incorporation (minuta); shareholders abroad sign through a power of attorney, notarised and apostilled |
| 3. Capital | Deposit cash capital in a bank account for the company in formation and obtain the bank’s certificate |
| 4. Public deed | Sign the public deed before a Peruvian notary, with the capital certificate |
| 5. Registration | The notary files the deed with SUNARP; the company exists from registration |
| 6. Tax number | Obtain the RUC from SUNAT and access to its online system (Clave SOL) |
| 7. Municipal licence | Obtain an operating licence for any office or premises |
| 8. Employer registration | Before the first hire, set up T-Registro and payroll filings |
You will need a legal representative (general manager) resident in Peru and a fiscal address. Allow about four to six weeks when documents are in order, longer if documents from abroad need apostilles and translation. A branch of your foreign company follows similar registration steps; the parent company stays liable for its obligations.
Taxes at a glance
| Tax | Rate |
|---|---|
| Corporate income tax | 29.5% |
| Dividends paid abroad | 5% withholding |
| IGV (value added tax) | 18% |
| Payments to non-domiciled service providers | Generally 30%; 15% for technical assistance, subject to treaties |
Source: PwC Worldwide Tax Summaries, Peru, reviewed July 2026.
A practical sequence
- Test the market by selling from abroad or through a distributor.
- Employ your first people through an employer of record while you validate demand.
- Set up an S.A.C. or branch when sales, team size or contracts in Peru justify it, and move your employees across with their agreement.
- Use payroll outsourcing once your own company employs staff.
Questions about doing business in Peru
Can a foreign company do business in Peru without a local company?
Yes. You can sell from abroad, appoint a distributor or agent, and employ staff in Peru through an employer of record. You need your own company or branch to invoice locally and to employ people under your own management long term.
How long does it take to set up a company in Peru?
About four to six weeks when documents are in order, longer if documents from abroad need apostilles and translation.
Can foreigners own 100% of a Peruvian company?
Generally yes. An S.A.C. needs at least two shareholders, which can both be foreign, and a legal representative resident in Peru.
How can I hire in Peru without setting up a company?
Through an employer of record. Our Peruvian employing entity employs the person within Peru’s staffing and outsourcing rules. How it works
Starting in Peru without a company?
We can employ your first team members in Peru while you decide on an entity, and move them across when you are ready.