Reduced VAT / GST rate

Not applicable

Standard VAT / GST rate

18 [1]

High VAT / GST rate

Not applicable

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[1]  Applicable to sale of goods and services provided in Peru, as well as importation of goods and use of services in Peru when provided by foreign companies (i.e., reverse charge VAT). VAT is also applicable to “construction contracts and the first sale of real property by the builder”.