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Tax PE

RUC

Also known as: Registro Único de Contribuyentes

Definition

RUC (Registro Único de Contribuyentes) is Peru's 11-digit tax ID, assigned by SUNAT to anyone carrying out economic activity. The first two digits indicate the type of taxpayer.

LATAM context

A RUC starting with 10 belongs to an individual running a business, and one starting with 20 to a company. That distinction is visible at a glance and determines which obligations apply and which receipts the taxpayer can issue. The RUC is required to invoice and shows up on electronic receipts, contracts and business banking documentation.

Concrete example

A company RUC looks like 20123456789; an individual with a business, like 10456789012.

How it shows up on your bank statement

On Peruvian business account statements, the RUC sits in the header next to the company name. Inside transactions it shows up in vendor payments and in detracciones, where the descriptor includes the counterparty's RUC.

How does finO$ handle this?

finO$ extracts the account holder's RUC from the header, and the prefix lets it automatically classify whether the statement belongs to an individual with a business or to a company.

Related terms

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Frequently asked questions about RUC

What does it mean when a RUC starts with 10 or 20?

10 identifies an individual running a business, and 20 a company. It's the fastest way to know what kind of taxpayer you're looking at without checking any registry.

Can I have a RUC without being a company?

Yes. Any individual who regularly carries out economic activity needs a RUC, with no need to incorporate a company.