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Tax PE

SUNAT

Also known as: Superintendencia Nacional de Aduanas y de Administración Tributaria

Definition

SUNAT (Superintendencia Nacional de Aduanas y de Administración Tributaria) is Peru's tax authority. It administers IGV, income tax, electronic invoicing and ITF.

LATAM context

Every Peruvian individual or company has a RUC with SUNAT. Electronic invoicing is mandatory. The ITF (Impuesto a las Transacciones Financieras) is withheld on every bank transaction, a key detail that shows up on Peruvian bank statements.

Concrete example

Every bank transaction in Peru generates 0.005% ITF. SUNAT receives it directly from the bank. On the statement it appears as "ITF RETENIDO", separate from the main amount.

How it shows up on your bank statement

On Peruvian statements, payments to SUNAT show up as debits with the payment order number or the corresponding form. On the same account you'll also see the ITF withheld on every transaction, which is a separate, much smaller charge.

How does finO$ handle this?

finO$ specifically extracts the ITF charge on Peruvian statements and separates it from the net amount for accurate reconciliation.

Related terms

Where finO$ uses this

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Frequently asked questions about SUNAT

Does the ITF I see on my statement go to SUNAT?

Yes. The bank withholds it on every applicable transaction and remits it directly, without the account holder needing to file anything. That's why it shows up as a separate, automatic line next to the transaction that triggered it.

How do I reconcile SUNAT payments for the period?

By filtering charges by the entity's descriptor and cross-checking them against filed forms by order number. It's worth separating them from the ITF, since mixing the two inflates the total taxes paid.