Source: https://rivet.global/blog/peru-service-exporters-igv-exemption-usd
Published: 2026-10-02 · Updated: 2026-10-02 · By Rashidatou K.

# Peruvian service exporters: the IGV exemption, SUNAT invoices and collecting dollars

Peruvian service exports can be exempt from IGV when the service is listed and conditions are met. How to invoice through SUNAT and collect dollars.

## Key takeaways

- Exports of services are not subject to IGV when the service is listed in Appendix V of the IGV law and the conditions are met.
- Conditions include a contract with a non-domiciled client, use of the service abroad, and payment from abroad.
- Peruvian companies issue electronic invoices (facturas electrónicas) through SUNAT's system or authorised providers.
- Many Peruvian companies hold dollar accounts; dollars are widely used in business.

A Lima software firm builds systems for an Atlanta logistics company. It invoices in dollars, which is ordinary in Peru, where many contracts and salaries are set in dollars. For its first year it charged IGV on the invoices, because its service did not obviously fit the export rules. Then its accountant checked Appendix V.

## When a service is an export

Peru's IGV law treats certain services as exports, not subject to IGV. Two tests:

1. The service is listed in Appendix V of the IGV law. The list includes many consulting, software, engineering, design, advertising and professional services.
2. The conditions are met: the client is not domiciled in Peru, the service is used abroad, it is documented with an invoice, and payment comes from abroad, along with other requirements in the law and regulations.

A service that does not meet both tests is taxed as a domestic supply.

## Invoicing through SUNAT

Peruvian companies issue electronic invoices (facturas electrónicas) through SUNAT's system or an authorised electronic issuer. Export invoices identify the foreign client by its foreign ID and can be in dollars. Keep the contract and payment proof with each one.

## Recovering IGV on inputs

Exporters can recover IGV paid on inputs related to exports through the saldo a favor del exportador. For firms with substantial costs, such as software, equipment and subcontractors, this matters.

## Collecting dollars

Dollars are common in Peruvian business, and companies hold dollar accounts at local banks. The issue is how the client sends them. An Atlanta client wiring dollars to a Peruvian bank sends an international wire, which can take days and lose intermediary fees. US account details in the company's own name let the client pay by ACH, in full.

## Paying into Peru: the local rail

| What | Detail |
|---|---|
| Local rail | Transferencias inmediatas through the CCE |
| Run by | Cámara de Compensación Electrónica |
| Settlement | Seconds, 24/7 |

Source: [Cámara de Compensación Electrónica](https://www.cce.com.pe/). Checked when this guide was last updated; the scheme's own page has the current figures.

## Where Rivet fits

A Rivet business account accepts registered companies after verification, including Peruvian companies. Approved companies get US account details in their own name on every plan, euro and sterling details from the Growth plan, and payouts in 120+ countries, including to their Peruvian bank. Payments are matched to invoices, which keeps export documentation in one place. Rivet is not a bank; regulated partner institutions hold the funds.

## Questions

### Which services count as exports for IGV?

Services listed in Appendix V of the IGV law, such as many consulting, software, engineering and design services, when they meet the conditions in the law.

### What are the conditions?

The service is provided for consideration to a non-domiciled person, used abroad, documented with an invoice, and paid from abroad, among others set in the law and regulations.

### Can Peruvian companies invoice in dollars?

Yes. Facturas electrónicas can be issued in dollars, and dollar accounts are common in Peru.

### Can exporters recover IGV on inputs?

Exporters can apply the saldo a favor del exportador to recover IGV on inputs related to exports, under SUNAT procedures.