Legal information, not legal advice. Every jurisdiction page carries its verification status and sources.

Peru government
executive branchTax and customsReviewed

Superintendencia Nacional de Aduanas y de Administración Tributaria

Administers internal taxes and customs.

What this authority does

Operates the RUC taxpayer registry, income tax and IGV, the Clave SOL online filing platform, and mandatory electronic invoicing, alongside all customs clearance.

Services for the public

  • RUC registration
  • Clave SOL filing
  • Electronic invoicing
  • Customs clearance

Before you contact this authority

Deadlines and filing requirements change without notice. Always confirm the current procedure, fee and form version on the official website below before you rely on anything you read here. LawLegiance provides legal information, not legal advice.

Other Peru authorities

Found something out of date on Superintendencia Nacional de Aduanas y de Administración Tributaria?

Corrections are reviewed against the primary source before anything changes.

Report a correction