Peru IGV 18%, Detracciones SPOT, Retenciones & Percepciones Calculator
Calculate value-added tax (18% IGV) and SUNAT administrative collection regimes for invoicing in Peru: Banco de la Nacion Detracciones (SPOT), 3% IGV Withholdings, and Percepciones.
Invoicing & Cash Flow Settlement
S/ 5,000.00
Base imponible
S/ 900.00
Total VAT billed
S/ 708.00
12% SPOT to Banco Nacion
S/ 5,192.00
Direct payment to supplier
| Invoicing Concept | Statutory Rule | Recipient Account | Amount (PEN S/) |
|---|---|---|---|
| Valor de Venta (Subtotal) | Gross commercial transaction | — | S/ 5,000.00 |
| Impuesto General a las Ventas (IGV 18%) | 16% IGV + 2% IPM (Ley del IGV) | Billed to Customer | +S/ 900.00 |
| Precio de Venta Total (Total Factura) | Subtotal + IGV | Full invoice value | S/ 5,900.00 |
| Detraccion SPOT (12%) | 12% on Total Factura S/ 5,900.00 | Cta. Banco de la Nacion (Detracciones) | -S/ 708.00 |
| Net Liquid Cash Paid Directly to Supplier | Total Factura - Administrative Withholding | Commercial Bank Transfer | S/ 5,192.00 |
SUNAT Administrative VAT Mechanisms in Peru
Under the Texto Único Ordenado de la Ley del IGV e IPM (D.S. 055-99-EF), transactions are taxed at 18% (16% national VAT plus 2% municipal promotion tax IPM). SUNAT operates three distinct administrative mechanisms:
1. Detracciones (SPOT)
The buyer deposits a statutory percentage (4%, 10%, or 12%) of the total invoice directly into the supplier's state account at Banco de la Nacion. These funds can solely be used to pay taxes.
2. Retenciones (3%)
Designated SUNAT Retencion agents withhold 3% of the total payment on invoices exceeding S/ 700 PEN and surrender it directly to SUNAT as advance IGV credit.
3. Percepciones (2% - 10%)
Designated sellers charge an additional 2% on internal wholesale sales or 3.5% to 10% on imports as an advance payment against future VAT sales.
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Statutory Compliance Specialist
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.