Business Formation

Check the uniqueness of the proposed company name and reserve it online

Agency: Public Registry (Superintendencia Nacional de los Registros Públicos – SUNARP)

The entrepreneurs must select a company name and conduct a search to verify if the name is unique at the Public Registry (Superintendencia Nacional de los Registros Públicos – SUNARP). This search can be made through SUNARP website ( or directly in any of SUNARP`s offices.

The payment can be done online but it is required that the user has created an account in Public Registry.

Time and cost: Less than 1 day (online procedure), PEN 5 for name search + PEN 20 for reservation

Online request to prepare the incorporation process with a notary

Agency: Online platform (Sistema de intermediación digital – SID-SUNARP)

In order to prepare the deed of incorporation, the entrepreneur can access the online system through the online platform SID-SUNARP (Sistema de intermediación digital) at

The entrepreneur must then select an affiliated notary and submits the documentation required to draft the articles of association to the notary chosen. Then one needs to go in person to the notary and sign the public deed. This online platform allows to share incorporation documents between the entrepreneur, the notary and the Public Registry.

When the company requires more comprehensive articles of association, a lawyer will draft the document prior to be sent to the notary.

Time and cost: Less than 1 day (online procedure), no charge

Sign the deed of incorporation before a notary public and file it online with the Public Registry (SUNARP)

Agency: Notary and Public Registry

The business founder must sign the deed of incorporation before a Public Notary. After the entrepreneur creates the public deed and the provides the shareholders’ signature, the notary must file the deed to the Registry (SUNARP). In addition, the notary will stamp the two corporate books required by the Corporation Law: the minutes book (article 134) and the share book (article 92). These books can be single sheets.

Notary fees are based by market demand depending on the company size, the length of the public deed, and the initial capital contribution. The entrepreneur also pays the registration fees to the Notary. The Registrar receives the public deed and proceeds to register the company.

The deed is submitted to the Public Registry for company registration. The Registry has a deadline of 35 working days to register a company, although during the first 7 working days of this term the registrar must qualify the registration request of the acts and identify the problems that do not allow the registration so that the interested parties can solve them.

Time: 8 days

Cost details: USD 200 for the notary fee (depend on market conditions) plus registration fees which are composed by: 0.3% of capital + 1.08% of the Peruvian Tax Unit (UTI) for performing the registration + 0.36% and 0.24% of UIT per appointment and registration of each director, manager or other representative + 0.12% of the UIT per page for the certified copy of the company registration (for RUC application) + PEN 30 for the stamp of each corporate sheet.

Obtain a taxpayer identification number (RUC)

Agency: Tax Authority (Superintendencia Nacional de Administración Tributaria – SUNAT)

It is necessary to register all new companies with the Tax Authorities (SUNAT) and obtain a Taxpayer Identification Number (Registro Único de Contribuyentes – RUC). With that purpose, the legal representative must complete some forms to present before the National Tax Authority, accompanying them with the personal ID, a private or public document proving the address of fiscal residency being declared, and original and copy of the certificate of registration of the company with the Public Registry issued in the last 30 calendar days.

Finally, the company requests the digital code (Clave SOL), a password to access the Tax Authorities’ (SUNAT) virtual platform. This password allows the company to perform various tax procedures (payments, present statements, among others).

Time and cost: 1 day, no cost

Online registration of accounting records

Agency: PLE System (online platform from tax authority, SUNAT)

Since July 2010 it was implemented the online platform (PLE System) for registering the accounting books. Companies with an annual sale from 300 to 500 UIT are required to keep four accounting books: journal book, general ledger, purchase journal and sales journal.

For companies with annual sales bigger than 75 UIT, it is required to keep the purchase and sales journals electronically, meanwhile the other required books are voluntary to file them electronically.

For recording the books electronically, the company will affiliate to the PLE System (online system of SUNAT) and will download the accounting program. Monthly, the company will submit a summary of these journals and the SUNAT will issue a receipt of acknowledgement (Constancia de Recepcion).

Time and cost: Less than 1 day (online procedure), no charge

Register the company’s employees for Social Security

Agency: Tax Authority (Superintendencia Nacional de Administración Tributaria – SUNAT)

Once the company obtains the Tax ID (RUC) and digital code (Clave SOL) to access the Tax Authorities (SUNAT) virtual platform. The legal representative will be able to carry out the following online procedures:

  • Register the employees: including information such as their personal data, health and pension plans, work hours, etc. through online registration form called T-Registro at
  • Monthly payments to the Social Security agency to cover the contributions to both the social security health insurance (EsSalud or Seguro Social de salud) and the public pension system (ONP or Oficina de Normalización Previsional), through PDT Planilla Electrónica (PLAME), an electronic monthly payment worksheet.

Time and cost: Less than 1 day (online procedure), no cost

Determine the company risk level at the municipal Civil Defense Division (Subgerencia de Defensa Civil)

Agency: Civil Defense Division at the Municipality (Subgerencia de Defensa Civil)

In order to obtain the operating license, the legal representative first have to file the affidavit form in the Civil Defense Division of the Municipality (Subgerencia de Defensa civil). In this division, the legal representative will file the Annex 2 with the information required to determine the risk level of the company.

In most cases, the Municipality requires a copy of the incorporation documents as well, the public deed, the distribution plan, property title documents (if applicable) and the payment receipt of the fees.

According to the risk matrix provided by Resolution No.016-2018-CENEPRED/J, a commercial company with more than 750 square meters is considered as high risk. Once determined the risk, the Civil Defense Division will stamp the documents and will issue the Annex 3. Then, the legal representative must provide them to the Commercial Division to proceed with the required inspection (ITSE) prior to obtain the operating license (for the case of high risk level).

The cost still varies based on each Municipality’s administrative regulation (TUPA) and on the size of the premise.In the Municipality of Miraflores, companies with a high risk associated, the cost for the license (including the inspection) is PEN 542.6.

Time and cost: 1 day, PEN 542.6

Receive a technical inspection of building safety (ITSE) and obtain the operating license

Agency: Commercial Division at the Municipality (Subgerencia de Comercializacion)

Once determined the risk level of the company, the legal representative must file the stamped documents at the Commercial Division of the Municipality. The officer will send an inspection board to the company location in order to verify the safety conditions of the premises. This inspection will take place within the next 5 working days after the document’s submission.

The Commercial Division will issue the operating license within the following 10 working days (i.e. 14 calendar days) from the document’s submission.

Since April 2019, this procedure has been harmonized in the different municipalities of Peru by the Decree No.45-2019-PCM.

Time and cost: 14 days, included in the previous procedure